SC held DRI officers have no power to issue show cause notices under Section 28(4) of the Customs Act, 1962
Last updated: 04 September 2021
Court :
Supreme Court of India
Brief :
In Commissioner of Customs v. M/S Agarwal Metals and Alloys [Civil Appeal No. 3411/2020 dated August 31, 2021], the present appeal has been filed by Commissioner of Customs, Kandla ("the 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 ("the Respondent") was not sustainable.
Citation :
Civil Appeal No. 3411/2020 dated August 31, 2021
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Bimal Jain
Published in Custom
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