https://www.taxtmi.com/caselaws?id=461290 The HC concluded that the Show Cause Notice issued by the Joint Director of the Directorate of Revenue Intelligence (DRI) was invalid due to lack of statutory competence, as established in the SC's precedent in *Canon India*. Consequently, all subsequent actions, including currency confiscation and penalties, were deemed void. The Court issued a Writ of Certiorari, quashing the notice and impugned orders, granting relief to the petitioner. This decision reinforces the principle that actions initiated by an unauthorized authority are null, ensuring adherence to statutory requirements and equality under Article 14 of the Constitution. en-us Fri, 29 Oct 2021 00:00:00 +0530 Wed, 26 Mar 2025 22:18:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461290 The HC concluded that the Show Cause Notice issued by the Joint Director of the Directorate of Revenue Intelligence (DRI) was invalid due to lack of statutory competence, as established in the SC's precedent in *Canon India*. Consequently, all subsequent actions, including currency confiscation and penalties, were deemed void. The Court issued a Writ of Certiorari, quashing the notice and impugned orders, granting relief to the petitioner. This decision reinforces the principle that actions initiated by an unauthorized authority are null, ensuring adherence to statutory requirements and equality under Article 14 of the Constitution. Case-Laws Customs Fri, 29 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461290