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DRI power to issue SCN u/S.4 was upheld in recovery of drawback amount
Case Law Details
- Case Name
- Sanco Trans Ltd Vs Commissioner of Customs (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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Sanco Trans Ltd Vs Commissioner of Customs (CESTAT Chennai)
Conclusion: DRI had jurisdiction and was empowered under Section 4 of the Customs Act, 1962 to issue show cause notices (SCN) proceedings for recovery of drawback amounts peculiarly cases involving fraudulent or erroneous grant of drawback.
Held: The appeals arose from multiple orders imposing penalties on M/s. Sanco Trans Ltd., company functioning as a Customs House Agent/Customs Broker (CHA/CB) under CHALR, 2004. Based on intelligence from DRI, investigations revealed large-scale frauds involving fictitious exporters, misuse of Impo...
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