Court :
CESTAT, Bangalore
Brief :
The Hon'ble Customs, Excise & Services Tax Appellate Tribunal, Bangalore ("CESTAT") in the matter of M/s. Dhiren Enterprise v. Commissioner of Customs (Adjudication), Mumbai [Final Order No. A/87107/2021 dated November 09, 2021], ruled that the proposal for confiscation and penalty cannot be segregated from duty demand and therefore the proceedings for confiscation and imposition of penalty cannot be sustained. Further the Additional Director General, DRI did not have the jurisdiction to issue the show cause notice as the said officer was not the proper officer under Section 29 of the Customs Act, 1962 ("the Customs Act") and therefore all proceedings undertaken by the Department on this show cause notice is without jurisdiction.
Citation :
Final Order No. A/87107/2021 dated November 09, 2021
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