Case Law Details
Case Name : Navneet Kumar Vs.Union of India & Ors. (Calcutta High Court)
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All High Courts Calcutta High Court
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Navneet Kumar Vs.Union of India & Ors. (Calcutta High Court)
Additional Director General of the Directorate of Revenue Intelligence has no jurisdiction to invoke the provisions of Section 124 of the Customs Act, 1962. A notice to show cause can be issued under Section 124 of the Act of 1962 by the persons named in Section 122 of the Act of 1962, and at best, by the delegatees, if so delegated with such powers, under Section 152 of the Act of 1962. An Additional Director General of Directorate of Revenue Intelligence is not a person contemplated under the Act of 1962 to proceed under the p...
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Please note that an appeal was filed against this order of Ld. Single Judge and it has been set aside by an order of the Division Bench of HC at Calcutta (Hon’ble Jc. I.P. Mukherji and Jc. Md. Nizamuddin) dated 05.11.2019.