DRI Lucknow cannot issue Show Cause Notices u/s 28(4) & 124 of Customs Act; proceedings invalidated.

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....Jurisdiction - power of Additional Director General, Directorate of Revenue Intelligence(DRI) to issue SCN - The Additional Director General, DRI, Lucknow is not a proper Officer to issue Show Cause Notice under Section 28(4) read with Section 124 of Customs Act, 1962, the impugned proceedings are set aside - AT....