https://www.taxtmi.com/caselaws?id=460884 The jurisdiction of DRI officials to issue show cause notices or pass adjudication orders is stated to be covered by the Supreme Court's decision in Canon India Private Limited, which held such action invalid. The text further notes that the Finance Act, 2022, effective from 30.03.2022, introduced validation under Clause 97, by which actions that would otherwise have been invalid in light of Canon India were validated. en-us Wed, 15 Mar 2023 00:00:00 +0530 Thu, 27 Feb 2025 13:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460884 The jurisdiction of DRI officials to issue show cause notices or pass adjudication orders is stated to be covered by the Supreme Court's decision in Canon India Private Limited, which held such action invalid. The text further notes that the Finance Act, 2022, effective from 30.03.2022, introduced validation under Clause 97, by which actions that would otherwise have been invalid in light of Canon India were validated. Case-Laws Customs Wed, 15 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460884