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DRI proper officer u/s. 28 of Customs Act: Matter restored to CESTAT
Case Law Details
- Case Name
- Microsoft Licensing GP Vs Commissioner of Customs (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Microsoft Licensing GP Vs Commissioner of Customs (Delhi High Court)
Delhi High Court held that since issue of jurisdiction of Directorate of Revenue Intelligence [DRI] is resolved and held that they are proper officer for the purpose of section 28 and are competent to issue show cause notice. Thus, appeal allowed and matter restore back to CESTAT to be decided on merits.
Facts- Certain Show Cause Notices were issued to various parties in respect of import of software kits from the U.S.A. The noticees to such Show Cause Notices were various Original Equipment Manufacturers (�...
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