Lower-Ranked Officers Can Issue SCN Despite Commissioner’s Affidavit: Delhi HC

Yamal Manojbhai Jagada Vs Chief Commissioner of Customs & Ors (Delhi High Court)

In the case of Yamal Manojbhai Jagada vs. Chief Commissioner of Customs & Ors, the Delhi High Court addressed the petitioner’s request for the adjudication of a Show Cause Notice (SCN) issued under Section 124 of the Customs Act, 1962. Here’s a detailed summary of the judgment:

1. The petitioner sought a direction to the Commissioner of Customs to expedite the adjudication of a Show Cause Notice dated March 31, 2023, issued under the Customs Act.
2. The petitioner was arrested at the airport, and the arrest was authorized by a Customs Commissioner. Subsequently, the petitioner challenged the arrest through legal proceedings and applied for the provisional release of seized articles. The Commissioner of Customs was involved in these proceedings, including those before the Settlement Commission and the Supreme Court.

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