https://www.taxtmi.com/highlights?id=59962 Jurisdiction - misuse of Export Incentive Scheme - power of Directorate of Revenue Intelligence to investigate - there being no real threat of infringement of any of its rights, the petitioner does not have the cause of action even for moving this Court at this stage. Without a ‘cause of action’, the ‘right of action’ is meaningless. This is not a fit case to even examine as to whether the show-cause notice is non est in the eyes of law. - HC en-us Tue, 05 Oct 2021 08:43:58 +0530 Tue, 05 Oct 2021 08:43:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59962 Jurisdiction - misuse of Export Incentive Scheme - power of Directorate of Revenue Intelligence to investigate - there being no real threat of infringement of any of its rights, the petitioner does not have the cause of action even for moving this Court at this stage. Without a ‘cause of action’, the ‘right of action’ is meaningless. This is not a fit case to even examine as to whether the show-cause notice is non est in the eyes of law. - HC Highlights Customs Tue, 05 Oct 2021 08:43:58 +0530 https://www.taxtmi.com/highlights?id=59962