https://www.taxtmi.com/caselaws?id=777774 CESTAT CHENNAI - AT held that DRI officers have jurisdiction to issue show-cause notices in drawback matters, relying on recent SC authority recognizing DRI as "proper officers" for relevant provisions; the appellant's challenge to DRI jurisdiction was rejected. However, penalties levied under Sections 114/117 against the appellant CHA/CB were set aside: the record did not establish abetment, collusion or wrongful benefit beyond regulatory failures covered by CHALR, and disciplinary remedies under CHALR prevail. Appeal allowed to the extent of quashing penalties; other recoveries/claims remain intact. en-us Thu, 21 Aug 2025 00:00:00 +0530 Fri, 05 Sep 2025 08:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777774 CESTAT CHENNAI - AT held that DRI officers have jurisdiction to issue show-cause notices in drawback matters, relying on recent SC authority recognizing DRI as "proper officers" for relevant provisions; the appellant's challenge to DRI jurisdiction was rejected. However, penalties levied under Sections 114/117 against the appellant CHA/CB were set aside: the record did not establish abetment, collusion or wrongful benefit beyond regulatory failures covered by CHALR, and disciplinary remedies under CHALR prevail. Appeal allowed to the extent of quashing penalties; other recoveries/claims remain intact. Case-Laws Customs Thu, 21 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777774