TaxTMI 
TaxTMI 
2018 (8) TMI 187
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....unsel for 1st respondent and Mr.V.Sundareswaran, learned counsel appearing for respondents 2 and 3. 2. The petitioner has filed this writ petition challenging the proceedings of the Deputy Director (CI), Directorate of Revenue Intelligence, New Delhi. By the said proceedings the petitioner has been informed that a Common Adjudicating Authority (CAA) has been appointed viz., the Director of Revenue Intelligence, Ahmedabad Zonal Unit, for adjudicating the show cause notices issued to the petitioner by the Commissioner of Customs of various states. 3. The Deputy Director has referred to the guidelines for appointment of a Common Adjudicating Authority (CAA), issued by the Central Board of Excise and Customs (CBEC) vide circular dated 09.....
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....notification sent by the Deputy Director, since, this Court heard the arguments of the learned counsels on the said point, the matter is taken up for consideration. 6. Notification No.60 of 2015-cus (NT) dated 04.06.2015 states that in exercise of the powers conferred by clause (a) of Section 152 of the Customs Act, 1962 (52 of 1962), the Central Government has given directions that the powers of CBEC, under Sections 4 and 5 of the said Act, may be exercised also by the Principal Director General, Directorate General of Revenue Intelligence, New Delhi, for appointing officers of the rank of Commissioner of Customs or Additional Director General of the said Directorate for the purpose of adjudication of cases investigated by that Director....
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....te of Revenue Intelligence in terms of Section 152 of the Customs Act, 1962. This notification was issued in the interest of expediting decision making with resultant benefits to both trade and revenue in terms of faster settlement of outstanding disputes. These appointments were done hitherto by the Central Board of Excise and Customs under Sections 4 and 5 of the Customs Act, 1962. 2. In the light of the aforementioned notification, all cases of appointment of common adjudicating authority in respect of cases investigated by DRI will be handled by Principal DG, DRI. In this regard, the Board has prescribed the following guidelines for Principal DG, DRI: (a) The following cases initiated by DRI shall be assigned to Additi....
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....may affect the interest of the petitioner and other co-noticees. 12.The learned counsel for the petitioner placed reliance on the decision of the Kolkata High Court in the case of Navneet Kumar Vs. Union of India and others in W.P.No.3337 (W) of 2018 etc. batch dated 10.07.2018. 13. It is seen that in the said case challenge was to the show cause notice issued by the ADG, DRI-Kolkata, invoking Section 124 of the Act. The challenge to the notification was on the ground of lack of jurisdiction. As noted above, the petitioner before us has not challenged the show cause notice. 14. Learned counsel for the petitioner pointed out that the Court has referred to Section 124(a) of the Act, which says that the show cause notice has to be iss....