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DRI officers cannot issue show cause notices under Section 28(4) of Customs Act, 1962: SC
Case Law Details
- Case Name
- Commissioner of Customs Vs Agarwal Metals And Alloys (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Commissioner of Customs Vs Agarwal Metals And Alloys (Supreme Court)
The present appeal has been filed by Commissioner of Customs, Kandla (Appellant) against the Order in Customs Appeal No. 11756 of 2019 dated February 13, 2020 by the Hon’ble CESTAT, Ahmedabad which held that demands confirmed by the Appellant, confiscation of goods and penalties imposed upon M/S Agarwal Metals and Alloys (Respondent) was not sustainable.
The issue pertains to an investigation which was initiated by the Directorate of Revenue Intelligence (“DRI”) against various firms on the informatio...
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