Notice by Additional Director General of Central Excise Intelligence in customs matter lacks jurisdiction

Commissioner of Customs (Imports) Vs C.K.Geever (Madras High Court) Madras High Court held that issuance of show cause notice under Customs Act by Additional Director General of Central Excise Intelligence based on notification which does not specify any territorial jurisdiction is not sustainable in law. Facts- A show cause notice was issued to R1 and R2 by the Additional Director General of Central Excise Intelligence (‘ADGCEI’), Directorate General of Central Excise Intelligence, Department of Revenue, alleging evasion of customs duty on used photocopier components and sub-assemblies th...