DRI has no jurisdiction to issue Show Cause Notice

Sree Krishna Enterprises Vs Commissioner of Customs (CESTAT Chennai) Appellant submitted that the Show Cause Notice having been issued by DRI, the order passed cannot sustain in terms of the decision of the Hon’ble Supreme Court in the case of Canon India Pvt. Ltd. Vs. Commissioner of Customs reported in 2021 (376) ELT 3 (SC). In the said case, it was held by the Hon’ble Supreme Court that the entire proceedings initiated by the ADG, DRI by issuing Show Cause Notices are invalid and without any authority of law. He submitted that Notification No. 44/2011-Cus (NT) dated 6.7.2011 as ...