https://www.taxtmi.com/caselaws?id=419296 The Tribunal held that the show cause notices issued by the Additional Director General, DRI were without jurisdiction. Consequently, all proceedings based on these notices were set aside, and the appeals were allowed with consequential relief to the appellants. The Tribunal emphasized that the power to recover duty not paid or short paid after goods have been assessed and cleared for import must be exercised by the proper officer who initially assessed and cleared the goods, as per the Supreme Court's decisions in Canon India and Agarwal Metals and Alloys. en-us Wed, 23 Feb 2022 00:00:00 +0530 Mon, 06 Feb 2023 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419296 The Tribunal held that the show cause notices issued by the Additional Director General, DRI were without jurisdiction. Consequently, all proceedings based on these notices were set aside, and the appeals were allowed with consequential relief to the appellants. The Tribunal emphasized that the power to recover duty not paid or short paid after goods have been assessed and cleared for import must be exercised by the proper officer who initially assessed and cleared the goods, as per the Supreme Court's decisions in Canon India and Agarwal Metals and Alloys. Case-Laws Customs Wed, 23 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419296