2017 (4) TMI 1449

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....nt. P.C. :- 1. The essential point in this petition is of jurisdiction. It is submitted that the Hon'ble Supreme Court of India is examining the contention, which goes to the root of the matter. That contention is that the Additional Directorate General, Central Excise Intelligence is not the proper officer under the Customs Act, 1962 to issue the show cause notice. Reliance is placed up....

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....M/s. Mangali Impex, has held that that section 28(11) does not validate notices issued by the Directorate of Revenue Intelligence, Directorate General of Central Excise Intelligence are not proper officers for the purpose of section 2(34) of the Customs Act, 1962 prior to 8th April, 2011. It is in these circumstances that it is submitted that the show cause notice issued and way back on 15th April....