https://www.taxtmi.com/caselaws?id=414587 The Supreme Court held that the Additional Director General, DRI lacked jurisdiction to issue the show cause notice under section 28 of the Customs Act, as only the initial assessing officer can exercise such power. Consequently, all proceedings based on this notice, including the order for confiscation and penalty, were deemed invalid. The appeal was allowed, setting aside the Commissioner of Customs' order and declaring the DRI's actions as without jurisdiction. en-us Tue, 09 Nov 2021 00:00:00 +0530 Fri, 12 Nov 2021 08:51:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414587 The Supreme Court held that the Additional Director General, DRI lacked jurisdiction to issue the show cause notice under section 28 of the Customs Act, as only the initial assessing officer can exercise such power. Consequently, all proceedings based on this notice, including the order for confiscation and penalty, were deemed invalid. The appeal was allowed, setting aside the Commissioner of Customs' order and declaring the DRI's actions as without jurisdiction. Case-Laws Customs Tue, 09 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414587