2006 (7) TMI 306

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....per: J.P. Devadhar, J.]. - This application filed by the revenue under Section 130A of the Customs Act, 1962 was admitted on 24th February, 2005 on the following substantial questions of law :- (i) Whether the show cause notice dated 22-3-1993 issued by the Asstt. Director, Directorate of Revenue Intelligence (DRI), Mumbai, was competent to issue the said notice which was issued under Section 2....

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....ction 28 of the Customs Act, 1962? 2. The dispute in the present case pertains to the show cause notice issued by the Directorate of Revenue Intelligence unit of the customs department ('D.R.I.' for short) on 22-3-93 in respect of the goods admittedly cleared on provisional assessment basis. 3. By an order-in-original dated 9th February, 1996, the Commissioner of Customs, Mumbai had held tha....

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....el appearing on behalf of the applicant brought to our notice a Judgment of this Court in the case of Commissioner of Customs v. Electron Textile Exports (P) Ltd. & Anr. [Customs Appeal No. 41 of 2005, dated 14th June, 2006], wherein it is held that the officers from the D.R.I. are entitled to issue show cause notice under Section 28 and Section 124 of the Customs Act, 1962. Accordingly, Mr. Jetly....

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....lly assessed, there could not be any short levy and consequently show cause notice on the ground of short levy could not be issued. 7. We make it clear that the findings given by the Tribunal that the officers from the D.R.I. unit are not empowered to issue show cause notice cannot be sustained in the light of the decision of this Court referred to hereinabove. However, in view of the finding r....