https://www.taxtmi.com/caselaws?id=414561 The Tribunal set aside the Commissioner of Customs' order as the show cause notice by the Additional Director General, DRI, lacked jurisdiction. Consequently, all related proceedings, including those for confiscation and penalty under section 124, were deemed invalid. The appeal was allowed on 09.11.2021. en-us Tue, 09 Nov 2021 00:00:00 +0530 Thu, 11 Nov 2021 08:44:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414561 The Tribunal set aside the Commissioner of Customs' order as the show cause notice by the Additional Director General, DRI, lacked jurisdiction. Consequently, all related proceedings, including those for confiscation and penalty under section 124, were deemed invalid. The appeal was allowed on 09.11.2021. Case-Laws Customs Tue, 09 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414561