No Penalty via SCN issued by DRI as DRI have no jurisdiction to issue SCN

M/s. Sattva CFS and Logistics Private Limited vs.  Commissioner of Customs (CESTAT Chennai) In M/s. Sattva CFS & Logistics Private Limited v. The Commissioner of Customs [Customs Appeal No. 40298 of 2021, decided on July 15, 2021] M/s. Sattva CFS & Logistics Private Limited (“the Appellant”) contended that the Directorate of Revenue Intelligence (DRI) had issued Show Cause Notice (SCN) on the allegations of seizure of Red Sanders to the levy of penalty under Section 114 of the Customs Act, 1962 (the Customs Act). The Adjudicating Authority (“AA”) had refrained from imposing pe...