https://www.taxtmi.com/caselaws?id=412291 The Tribunal held that the show cause notice issued by the D.R.I. was invalid due to lack of jurisdiction, citing recent Supreme Court judgments. Referring to the decisions in Canon India Pvt. Ltd. and Agarwal Metals and Alloys, the Tribunal set aside the impugned order and allowed the appeal, emphasizing the consistent stance on the issue of D.R.I. officers' authority to issue show cause notices. The demand and penalties based on the notice were deemed unsustainable, highlighting the importance of proper jurisdiction in customs matters. en-us Thu, 02 Sep 2021 00:00:00 +0530 Wed, 15 Sep 2021 09:00:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412291 The Tribunal held that the show cause notice issued by the D.R.I. was invalid due to lack of jurisdiction, citing recent Supreme Court judgments. Referring to the decisions in Canon India Pvt. Ltd. and Agarwal Metals and Alloys, the Tribunal set aside the impugned order and allowed the appeal, emphasizing the consistent stance on the issue of D.R.I. officers' authority to issue show cause notices. The demand and penalties based on the notice were deemed unsustainable, highlighting the importance of proper jurisdiction in customs matters. Case-Laws Customs Thu, 02 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412291