https://www.taxtmi.com/caselaws?id=415723 The Supreme Court held that the Additional Director General, DRI lacked jurisdiction to issue a show cause notice under section 28 of the Customs Act. Relying on previous decisions, the Court determined that the proper officer for duty recovery post-import clearance is the officer who initially assessed and cleared the goods. Show cause notices issued by the Directorate of Revenue Intelligence were deemed invalid, rendering proceedings initiated based on such notices without jurisdiction and set aside. The importance of the proper officer issuing notices was emphasized, leading to the setting aside of the order due to lack of jurisdiction. en-us Mon, 06 Dec 2021 00:00:00 +0530 Mon, 13 Dec 2021 08:35:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415723 The Supreme Court held that the Additional Director General, DRI lacked jurisdiction to issue a show cause notice under section 28 of the Customs Act. Relying on previous decisions, the Court determined that the proper officer for duty recovery post-import clearance is the officer who initially assessed and cleared the goods. Show cause notices issued by the Directorate of Revenue Intelligence were deemed invalid, rendering proceedings initiated based on such notices without jurisdiction and set aside. The importance of the proper officer issuing notices was emphasized, leading to the setting aside of the order due to lack of jurisdiction. Case-Laws Customs Mon, 06 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415723