https://www.taxtmi.com/caselaws?id=413719 The case involved challenges to an Order in Original issued by the Additional Director General (Adjudication) of Directorate of Revenue Intelligence (DRI) regarding reclassification of goods, enhancing assessable value, duty recovery, penalties, and confiscation. The main issue was whether DRI had jurisdiction to issue show cause notices under the Customs Act. Citing precedents like Cannon India, it was held that DRI officers were not proper officers for such notices. The impugned order was set aside, allowing the appeals of the importer and individuals involved, influenced by legal precedents like Cannon India. en-us Wed, 13 Oct 2021 00:00:00 +0530 Tue, 02 Aug 2022 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413719 The case involved challenges to an Order in Original issued by the Additional Director General (Adjudication) of Directorate of Revenue Intelligence (DRI) regarding reclassification of goods, enhancing assessable value, duty recovery, penalties, and confiscation. The main issue was whether DRI had jurisdiction to issue show cause notices under the Customs Act. Citing precedents like Cannon India, it was held that DRI officers were not proper officers for such notices. The impugned order was set aside, allowing the appeals of the importer and individuals involved, influenced by legal precedents like Cannon India. Case-Laws Customs Wed, 13 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413719