https://www.taxtmi.com/caselaws?id=783871 The dominant issue was whether the Commissioner of Customs had jurisdiction to issue an SCN where the dispute involved the inter-play of the Customs Act, 1962 with the IGST Act and CGST Act, including identification of the "proper officer." The HC held that while the impugned tariff classification dispute could be pursued through statutory appellate remedies, the jurisdictional question concerning the competent authority under the overlapping tax and customs regimes required judicial consideration; consequently, notice was issued and the Customs and CGST Departments were directed to file a joint affidavit clarifying who would be the proper officer in such cases. en-us Fri, 21 Nov 2025 00:00:00 +0530 Wed, 24 Dec 2025 07:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783871 The dominant issue was whether the Commissioner of Customs had jurisdiction to issue an SCN where the dispute involved the inter-play of the Customs Act, 1962 with the IGST Act and CGST Act, including identification of the "proper officer." The HC held that while the impugned tariff classification dispute could be pursued through statutory appellate remedies, the jurisdictional question concerning the competent authority under the overlapping tax and customs regimes required judicial consideration; consequently, notice was issued and the Customs and CGST Departments were directed to file a joint affidavit clarifying who would be the proper officer in such cases. Case-Laws Customs Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783871