CESTAT Quashes SCN not issued by Proper Officer to Recover Customs Duty

Ajanta Overseas Vs Principal Commissioner of Customs (CESTAT Delhi)

The first issue that arises for consideration is whether the Additional Director General, DRI had the jurisdiction to issue the notice. This precise issue was examined by the Supreme Court in Canon India. The Supreme Court observed that the nature of the power to recover the duty, not paid or short paid after the goods have been assessed and cleared for import is a power that has been conferred to review the earlier decision for assessment.

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