DRI is not a Proper Office for issue of SCN: CESTAT Delhi

Toyota Material Handling India Private Limited Vs Principal Commissioner of Customs (Import) (CESTAT Delhi)

The issue that arises for consideration is whether the Principal 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

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