https://www.taxtmi.com/caselaws?id=413070 The court held that the Show Cause Notices issued by the Directorate of Revenue Intelligence (DRI) officials were without jurisdiction and invalid. Relying on the Supreme Court's decision in Canon India Private Limited case, the court quashed the proceedings initiated by the DRI officials. It was determined that the DRI officials were not "proper officers" under the Customs Act, thus lacking the authority to issue such notices. The petitioners were permitted to challenge the proceedings directly in the High Court without exhausting appellate remedies, given the jurisdictional errors involved. en-us Wed, 08 Sep 2021 00:00:00 +0530 Mon, 04 Oct 2021 09:00:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413070 The court held that the Show Cause Notices issued by the Directorate of Revenue Intelligence (DRI) officials were without jurisdiction and invalid. Relying on the Supreme Court's decision in Canon India Private Limited case, the court quashed the proceedings initiated by the DRI officials. It was determined that the DRI officials were not "proper officers" under the Customs Act, thus lacking the authority to issue such notices. The petitioners were permitted to challenge the proceedings directly in the High Court without exhausting appellate remedies, given the jurisdictional errors involved. Case-Laws Customs Wed, 08 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413070