TaxTMI 
TaxTMI 
2006 (6) TMI 43
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....as Drawback. The second appellant received a sum of Rs. 3,54,621/-. DRI investigations revealed that the appellants had not received the export proceeds within the period allowed. Therefore, Show Cause Notices were issued under Rule 16/16A of the Customs and Central Excise Drawback Rules, 1995 for recovery of the drawback amounts. Penalties under Section 117 were also proposed. The Commissioner of Customs passed the impugned orders for recovery of the drawback amounts. However, he dropped the penal proceedings against the appellants. The appellants strongly challenge the impugned orders. 3. Shri B.C. Chidananda Urs, the learned Advocate, appeared for the appellant and Shri R.K. Singla, the learned JCDR appeared for Revenue. 4. The lea....
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....sued by the Central Government. 7. We have gone through the records of the case carefully. In the Raza Textiles Ltd. case, the Apex Court has held that no authority, much less a quasi judicial authority can confer jurisdiction on itself by deciding a jurisdictional fact wrongly. In our view this case cannot be applied to the present case the reason that DRI Officers have been empowered to act as Officer Customs under Notification No. 17/2002-Cus. (NT) dated 7.3.2002, i reproduced below: Directorate of Revenue Intelligence....
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....e posted at Headquarters and Zonal/regional units Additional Directors, or Joint Directors, of Directorate of Revenue Intelligence posted at Headquarters and Zonal/regional units. Deputy Directors, or Assistant Directors, of Directorate of Revenue Intelligence posted at Headquarters and Zonal/regional units [Notification No.17/2002-cus. (NT.), dated 7.3.2002] 8. A clear reading of the Notification reveals that it is the Central Government which has given jurisdiction to the DRI Officers to exercise the powers....
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....of the Telegraph Rules, the Apex Court observed " is well settled that where a power is required to be exercised by a certain authority in a certain way, it should be exercised in that manner or not at all, and all other modes of performance are necessarily forbidden. It is all the more necessary to observe this rule where power is of drastic nature and its exercise in a mode other than the one provided, will be violative of the fundamental principles of natural justice. In the present case, the DRI investigated the matter. The DRI has been given powers of the Officer for the whole of India. Show Cause Notices have been issued. Just because the DRI officer issued the Show Cause Notice no prejudice is caused to the appellants and they cannot....