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2021 (10) TMI 1267 - BOMBAY HIGH COURT
Show cause notice non est in the eyes of law for want of jurisdiction of the authority issuing it.
Power of Directorate of Revenue Intelligence to issue Show Cause Notice, u/s 28 of Customs Act - DRI are Proper Officers or not - availability of alternate remedy of appeal.
The issue in the present case is squarely covered by the decision in the case of M/s. Canon India Private Limited. vs. Commissioner of Customs [2021 (3) TMI 384 - SUPREME COURT] where it was held that the entire proceeding in the present case initiated by the Additional Director General of the DRI by issuing show cause notices in all the matters are invalid without any authority of law and liable to be set-aside.
In the present case, the entire proceedings are initiated by the respondent No. 2 - Joint Director, DRI, Mumbai. The show cause notice in the present case is issued by Joint Director, DRI, Mumbai, who is not a proper officer within the meaning of Section 28(4) read with Section 2 (34) of the said Act. Thus the aforesaid show cause notice/s are invalid, without any authority of law and liable to be set aside and ensuing demands are also liable to be set aside.
Availability of alternate remedy to challenge the impugned order:
The alternative remedy would not operate as a bar, as the proceedings initiated by the respondent No.2 are wholly without jurisdiction.
The show-cause notice is totally non est in the eyes of law for absolute want of jurisdiction of the authority which issued it.
Thus time and again constitutional rights and liberties have been rescued by the hon'ble courts by quashing/dismissing show cause notices,despite alternate remedies being available under the law to the individuals. A show-cause notice should have the backing of law.
It cannot be used as tool by the authorities for causing harassment.
Full Text:
Jurisdictional validity of show-cause notices: notices by officers lacking statutory authority are invalid and challengeable despite alternate remedies. Show-cause notices issued by officers of the Directorate of Revenue Intelligence who are not proper officers under the statutory scheme suffer from a jurisdictional defect and are non est; where proceedings are wholly without jurisdiction an alternate remedy does not preclude challenge, and show-cause notices must have statutory backing and not be used as instruments of harassment. of Press 'Enter' after typing page number.
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