CESTAT cancels show cause notice issued by DRI official
CESTAT cancels show cause notice issued by DRI official Rules that the Additional Director General was not entitled to recover customs duty The Delhi bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the show cause notice issued by the Additional Director General, Directorate of Revenue and Intelligence (DRI), New Delhi. It ruled that the general was...
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CESTAT cancels show cause notice issued by DRI official
Rules that the Additional Director General was not entitled to recover customs duty
The Delhi bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the show cause notice issued by the Additional Director General, Directorate of Revenue and Intelligence (DRI), New Delhi. It ruled that the general was not entitled to recover customs duty.
The appellant assailed the 2020 order passed by the Commissioner of Customs (Appeals) by which the appeal filed by the appellant was dismissed. But the appeal filed by the department was partially allowed.
It was noted that the demand raised in the 2018 show cause notice issued by the ADG, DRI in 2018 under the Customs Act was confirmed by the Additional Commissioner in the 2019 order.
The counsel appearing for the appellant submitted that the ADG did not have the jurisdiction to issue the show cause notice. The counsel placed reliance upon the decisions of the Supreme Court in a previous case where it was held that the officer was not entitled to recover customs duty.
