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    <title>2021 (11) TMI 622 - CESTAT KOLKATA</title>
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    <description>The court set aside the impugned order, ruling in favor of the appellants, as the demand of duty on the current shipping bill and past shipping bills, confiscation of goods, fines, and penalties imposed based on the SCN issued by the DRI were found to be unsustainable due to lack of jurisdiction. The court emphasized that the actions taken by the DRI were beyond its scope as the proper officer to issue such notices.</description>
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      <description>The court set aside the impugned order, ruling in favor of the appellants, as the demand of duty on the current shipping bill and past shipping bills, confiscation of goods, fines, and penalties imposed based on the SCN issued by the DRI were found to be unsustainable due to lack of jurisdiction. The court emphasized that the actions taken by the DRI were beyond its scope as the proper officer to issue such notices.</description>
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