https://www.taxtmi.com/caselaws?id=417059 The Supreme Court held that the show-cause notice issued by the Director of Revenue Intelligence (DRI) lacked legal authority under the Customs Act, leading to its invalidation. The Rajasthan High Court set aside the notice, emphasizing that the delay in proceedings was unnecessary to address given the jurisdictional defect. Consequently, the petition was allowed, the notice was quashed, and any related guarantees and deposits were discharged and deemed refundable. en-us Thu, 06 Jan 2022 00:00:00 +0530 Wed, 12 Oct 2022 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417059 The Supreme Court held that the show-cause notice issued by the Director of Revenue Intelligence (DRI) lacked legal authority under the Customs Act, leading to its invalidation. The Rajasthan High Court set aside the notice, emphasizing that the delay in proceedings was unnecessary to address given the jurisdictional defect. Consequently, the petition was allowed, the notice was quashed, and any related guarantees and deposits were discharged and deemed refundable. Case-Laws Customs Thu, 06 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417059