Mumbai DRI's Show Cause Notice Invalidated Due to Lack of Authority, Proceedings and CESTAT Order Overturned by High Court.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Jurisdiction - competent officer to issue SCN - Power of Additional Director General, DRI, Mumbai to issue SCN - The SCN was without authority of law and consequential proceedings pursuant thereto including the impugned order of the CESTAT and accordingly, they are set aside - principles enunciated by the Hon’ble Apex Court [2021 (3) TMI 384 - SUPREME COURT] followed - HC....