SCN issued by DRI officer in drawback matter is jurisdictionally valid

Manasa Impex Services Vs Commissioner of Customs (Preventive) (CESTAT Chennai) CESTAT Chennai held that Directorate of Revenue Intelligence [DRI] has jurisdiction to issue a show cause notice [SCN] in the case of drawback. Accordingly, plea of appellant of DRI officers lacked jurisdiction failed. Facts- Directorate of Revenue Intelligence (DRI) investigated the alleged fraudulent export activities by M/s. SSK Knit Apparels, Tirupur. It appeared that the firms were fictitious, export values were inflated, and undue drawback benefits were claimed without realizing export proceeds. A show cause n...