https://www.taxtmi.com/caselaws?id=776473 The HC held that the Additional Director General, Central Excise Intelligence (ADGCEI), does not qualify as a "proper officer" under the Customs Act to issue show cause notices without specific territorial jurisdiction being conferred by the relevant Board notification. The impugned notification lacked any territorial specification, and jurisdiction cannot be presumed but must be expressly granted. The court upheld the Tribunal's finding that a proper officer must have both territorial and pecuniary jurisdiction. The ADGCEI's powers under the challenged notification were therefore invalid. The HC agreed with the CESTAT's comparison of the subject notification with others that explicitly confer all-India jurisdiction and dismissed the appeal. en-us Wed, 06 Aug 2025 00:00:00 +0530 Tue, 12 Aug 2025 08:32:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776473 The HC held that the Additional Director General, Central Excise Intelligence (ADGCEI), does not qualify as a "proper officer" under the Customs Act to issue show cause notices without specific territorial jurisdiction being conferred by the relevant Board notification. The impugned notification lacked any territorial specification, and jurisdiction cannot be presumed but must be expressly granted. The court upheld the Tribunal's finding that a proper officer must have both territorial and pecuniary jurisdiction. The ADGCEI's powers under the challenged notification were therefore invalid. The HC agreed with the CESTAT's comparison of the subject notification with others that explicitly confer all-India jurisdiction and dismissed the appeal. Case-Laws Customs Wed, 06 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776473