https://www.taxtmi.com/caselaws?id=414588 The Supreme Court held that the Additional Director General of DRI lacked jurisdiction to issue a show cause notice under section 28 of the Customs Act. The Court emphasized that only the officer who initially assessed and cleared the goods could exercise the power to recover unpaid duty. Consequently, all proceedings based on the invalid notice were deemed null and void, including the order for confiscation and penalty under section 124 of the Customs Act. The Commissioner of Customs' decision was set aside, and the appeal was allowed, invalidating the confiscation and penalty proceedings due to lack of jurisdiction in the initial duty demand. en-us Tue, 09 Nov 2021 00:00:00 +0530 Fri, 12 Nov 2021 08:52:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414588 The Supreme Court held that the Additional Director General of DRI lacked jurisdiction to issue a show cause notice under section 28 of the Customs Act. The Court emphasized that only the officer who initially assessed and cleared the goods could exercise the power to recover unpaid duty. Consequently, all proceedings based on the invalid notice were deemed null and void, including the order for confiscation and penalty under section 124 of the Customs Act. The Commissioner of Customs' decision was set aside, and the appeal was allowed, invalidating the confiscation and penalty proceedings due to lack of jurisdiction in the initial duty demand. Case-Laws Customs Tue, 09 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414588