https://www.taxtmi.com/caselaws?id=414215 The High Court allowed the writ petition, setting aside the show cause notice, order-in-appeal, and original order issued under the Customs Act, 1962. The Court held that the Directorate of Revenue Intelligence (DRI) lacked jurisdiction to issue the show cause notice, rendering the entire proceeding invalid. Despite the availability of an alternate remedy under Section 129A, the Court invoked its writ jurisdiction under Article 226 of the Constitution of India due to the fundamental jurisdictional issue at hand. The judgment emphasized the Court's role in upholding legal principles and ensuring proper jurisdiction, even when alternate remedies exist. en-us Tue, 26 Oct 2021 00:00:00 +0530 Sat, 30 Oct 2021 15:49:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414215 The High Court allowed the writ petition, setting aside the show cause notice, order-in-appeal, and original order issued under the Customs Act, 1962. The Court held that the Directorate of Revenue Intelligence (DRI) lacked jurisdiction to issue the show cause notice, rendering the entire proceeding invalid. Despite the availability of an alternate remedy under Section 129A, the Court invoked its writ jurisdiction under Article 226 of the Constitution of India due to the fundamental jurisdictional issue at hand. The judgment emphasized the Court's role in upholding legal principles and ensuring proper jurisdiction, even when alternate remedies exist. Case-Laws Customs Tue, 26 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414215