https://www.taxtmi.com/caselaws?id=419083 The Tribunal set aside the order passed by the Commissioner of Customs (Port) Kolkata, rejecting the declared value of imported goods and imposing differential duty, interest, and penalties. The Tribunal found that the Directorate of Revenue Intelligence (DRI) officers lacked jurisdiction to issue the Show Cause Notice under Section 28 of the Customs Act, emphasizing the importance of proper authorization and adherence to statutory provisions. As a result, all appeals were allowed, and the impugned order was deemed invalid, providing consequential relief to the appellants. en-us Wed, 23 Feb 2022 00:00:00 +0530 Wed, 02 Mar 2022 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419083 The Tribunal set aside the order passed by the Commissioner of Customs (Port) Kolkata, rejecting the declared value of imported goods and imposing differential duty, interest, and penalties. The Tribunal found that the Directorate of Revenue Intelligence (DRI) officers lacked jurisdiction to issue the Show Cause Notice under Section 28 of the Customs Act, emphasizing the importance of proper authorization and adherence to statutory provisions. As a result, all appeals were allowed, and the impugned order was deemed invalid, providing consequential relief to the appellants. Case-Laws Customs Wed, 23 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419083