https://www.taxtmi.com/caselaws?id=421593 The Court held that the Directorate of Revenue Intelligence (DRI) lacked jurisdiction to issue show cause notices under Section 28(4) of the Customs Act, rendering the proceedings invalid. The reassessment and recovery proceedings initiated by the DRI were deemed invalid as the DRI officers were not authorized to undertake such actions. The Court directed the refund of Rs. 50 lakhs deposited by the petitioner under pressure during the investigation. The decision is subject to the outcome of a pending review petition before the Supreme Court. en-us Fri, 01 Apr 2022 00:00:00 +0530 Wed, 27 Apr 2022 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421593 The Court held that the Directorate of Revenue Intelligence (DRI) lacked jurisdiction to issue show cause notices under Section 28(4) of the Customs Act, rendering the proceedings invalid. The reassessment and recovery proceedings initiated by the DRI were deemed invalid as the DRI officers were not authorized to undertake such actions. The Court directed the refund of Rs. 50 lakhs deposited by the petitioner under pressure during the investigation. The decision is subject to the outcome of a pending review petition before the Supreme Court. Case-Laws Customs Fri, 01 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421593