https://www.taxtmi.com/highlights?id=92234 The CESTAT allowed the appeal in part. It held that DRI officers are competent to issue show-cause notices under Section 75 read with the relevant rules in drawback matters - the appellant's challenge to DRI jurisdiction was rejected. However, the penalty imposed on the appellant CHA/CB under Sections 114 and 117 was set aside: the allegations related to CHALR-regulated dereliction of CHA duties and did not establish abetment, collusion or wrongful involvement warranting statutory penal provisions; disciplinary remedies under CHALR prevail. Consequential orders imposing monetary penalty under Sections 114/117 were quashed and the appeal disposed of. en-us Fri, 05 Sep 2025 08:10:37 +0530 Fri, 05 Sep 2025 08:10:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=92234 The CESTAT allowed the appeal in part. It held that DRI officers are competent to issue show-cause notices under Section 75 read with the relevant rules in drawback matters - the appellant's challenge to DRI jurisdiction was rejected. However, the penalty imposed on the appellant CHA/CB under Sections 114 and 117 was set aside: the allegations related to CHALR-regulated dereliction of CHA duties and did not establish abetment, collusion or wrongful involvement warranting statutory penal provisions; disciplinary remedies under CHALR prevail. Consequential orders imposing monetary penalty under Sections 114/117 were quashed and the appeal disposed of. Highlights Customs Fri, 05 Sep 2025 08:10:37 +0530 https://www.taxtmi.com/highlights?id=92234