https://www.taxtmi.com/caselaws?id=433591 The court concluded that the Joint Director, DRI was authorized to issue the Notice under Section 124 of the Customs Act, 1962, based on relevant notifications and the hierarchy of customs officers. The court dismissed the writ petition but granted the petitioner the opportunity to respond to the show-cause notice within a specified timeframe. The judgment highlighted the significance of complying with statutory provisions and notifications in customs enforcement matters. en-us Tue, 22 Nov 2022 00:00:00 +0530 Sat, 04 Feb 2023 08:42:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433591 The court concluded that the Joint Director, DRI was authorized to issue the Notice under Section 124 of the Customs Act, 1962, based on relevant notifications and the hierarchy of customs officers. The court dismissed the writ petition but granted the petitioner the opportunity to respond to the show-cause notice within a specified timeframe. The judgment highlighted the significance of complying with statutory provisions and notifications in customs enforcement matters. Case-Laws Customs Tue, 22 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433591