https://www.taxtmi.com/caselaws?id=419665 The Tribunal held that the Show Cause Notice (SCN) issued by DRI officers under Section 28 of the Customs Act, 1962 was without authority of law, as only the assessing officer or his successor could issue such an SCN. The Tribunal found the appellant entitled to the benefit of an exemption notification for imported crude palmolein oil and invalidated the impugned order confiscating goods, imposing fines, and penalties. Consequently, the impugned order was set aside, and both appeals were allowed in favor of the appellants due to the procedural irregularity in issuing the SCN. en-us Tue, 15 Mar 2022 00:00:00 +0530 Sat, 15 Oct 2022 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419665 The Tribunal held that the Show Cause Notice (SCN) issued by DRI officers under Section 28 of the Customs Act, 1962 was without authority of law, as only the assessing officer or his successor could issue such an SCN. The Tribunal found the appellant entitled to the benefit of an exemption notification for imported crude palmolein oil and invalidated the impugned order confiscating goods, imposing fines, and penalties. Consequently, the impugned order was set aside, and both appeals were allowed in favor of the appellants due to the procedural irregularity in issuing the SCN. Case-Laws Customs Tue, 15 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419665