{"id":262184,"date":"2022-02-22T12:00:23","date_gmt":"2022-02-22T06:30:23","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=262184"},"modified":"2022-03-04T09:17:22","modified_gmt":"2022-03-04T03:47:22","slug":"customs-act","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/02\/22\/customs-act\/","title":{"rendered":"[Customs Act] Raj HC | DRI officer is not Competent Authority to issue show cause notice and adjudicate the same as \u201cproper officer\u201d; Show cause notice set aside"},"content":{"rendered":"

Rajasthan High Court: <\/strong>A Division Bench of Akil Kumar, CJ and Sameer Kureshi, J. allowed the writ petition and set aside the proceedings issued by show cause notice and subsequent demands confirmed by OIO.\u00a0<\/strong><\/p>\n

The case of the petitioner is that he is a Customs House Agent and the co-petitioners were importers engaged in the import of Glass Chatons at Customs ports at Jaipur. One investigation was conducted by Additional Director, DRI (Zonal) Unit Ahmedabad, in connected matter by DRI, Jaipur who after the investigation demanded custom duty under Section 28 of the Act of 1962 and proposed confiscation of the seized goods and imposition of penalty under Section 124, 112, 114A of the Act, 1962. The show cause notice was issued as back as dated 06.08.2014 and in connected matter in 2019. By way of present petitions, the show cause notice (SCN) issued by officers of Directorate of Revenue Intelligence (DRI) under Sections 28 and 124 of the Customs Act, 1962 (in short, \u2018Act\u2019 of 1962), are challenged.<\/p>\n

Counsel for petitioner submitted that the DRI Officers are not proper officers and show cause notice issued by them are ab initio void, <\/em>illegal and lacks jurisdiction.<\/p>\n

Counsel for respondents submitted that a number of writ petitions were filed before various High Courts for quashing of show cause notices issued by DRI Officers in which directions have been given to first approach Adjudicating Authority to decide the issue of jurisdiction.<\/p>\n

The Court in the judgment titled M\/s Canon India Private Ltd. v. Commissioner of Customs<\/em>, AIR 2021 SC 1699 observed<\/p>\n

    \n
  1. From a conjoint reading of Sections 2(34) and 28 of the Act, it is manifest that only such a Customs Officer who has been assigned the specific functions of assessment and reassessment of duty in the jurisdictional area where the import concerned has been affected, by either the Board or the Commissioner of Customs, in terms of Section 2(34) of the Act is competent to issue notice under section 28 of the Act. Any other reading of Section 28 would render the provisions of Section 2(34) of the Act otiose inasmuch as the test contemplated under Section 2(34) of the Act is that of specific conferment of such functions.\u201d<\/strong><\/li>\n<\/ol>\n

    The court thus observed that On perusal of judgment referred above and relying on provisions of Section 2(34) which defines \u201cproper officer<\/em>\u201d, Section 6 which defines \u201cfunctions and powers of custom officer\u201d and Section 28 which refers to \u201cprocedure of demand and recovery by the proper officer\u201d having jurisdiction to issue show cause notice and to carry out adjudication, we hold that the entire proceedings initiated by officers of DRI in as much as by issuance of show cause notice under Section 28\/124 of the Customs Act lacks jurisdiction and are without any authority of law because the present show cause notice is not issued by custom officer but by DRI officer who has not been assigned specific function\/power under Section 6 to issue show cause notice U\/S 28 of the Act of 1962. DRI officer is not Competent Authority to issue show cause notice and adjudicate the same as \u201cproper officer\u201d. The Act, the notification relied upon do not define and bring the DRI officers within four corners of \u201cproper officers\u201d having functions and powers to act under Section 28 of the Act of 1962.<\/p>\n

    The Court held \u201cThe proceedings issued by show cause notice and subsequent demands confirmed by OIO are set aside, as prayed in the writ petitions.\u201d<\/em><\/p>\n

    [Fairdeal Shipping Agency Pvt Ltd v. Joint Commissioner of Customs (Preventive), Jaipur; 2022 SCC OnLine Raj 411<\/a>;<\/b>\u00a0decided on 09-02-2022]<\/p>\n

    \n

    Appearances:<\/strong><\/p>\n

    For Petitioner(s): Mr. Arun Goyal<\/p>\n

    For Respondent(s): Mr. Kinshuk Jain<\/p>\n

    \n

    Arunima Bose, Editorial Assistant has reported this brief.<\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

    Rajasthan High Court: A Division Bench of Akil Kumar, CJ and Sameer Kureshi, J. allowed the writ petition and set aside the <\/p>\n","protected":false},"author":67011,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[48681,29538,48680,25564,2583,2554,48679,18281],"class_list":["post-262184","post","type-post","status-publish","format-standard","hentry","category-casebriefs","category-highcourts","tag-cannon-india","tag-customs","tag-dri-officer","tag-import","tag-Investigation","tag-Jurisdiction","tag-proper-officer","tag-show-cause-notice"],"yoast_head":"\n[Customs Act] Raj HC | DRI officer is not Competent Authority to issue show cause notice and adjudicate the same as \u201cproper officer\u201d; Show cause notice set aside | SCC Times<\/title>\n<meta name=\"description\" content=\"Customs Act\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2022\/02\/22\/customs-act\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[Customs Act] Raj HC | DRI officer is not Competent Authority to issue show cause notice and adjudicate the same as \u201cproper officer\u201d; 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can issue show cause notices for recovery of duty under Customs Act: Supreme Court","author":"Sucheta","date":"November 9, 2024","format":false,"excerpt":"The Court noted that the 2021 decision was rendered without taking note of the relevant statutory scheme under Customs Act, 1962 and government circulars and notifications issued which empowered the officers of Directorate of Revenue Intelligence (DRI) to issue show cause notices.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"DRI officers","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/11\/DRI-officers.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/11\/DRI-officers.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/11\/DRI-officers.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/11\/DRI-officers.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":299700,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/08\/20\/delhi-hc-sets-aside-show-cause-notice-not-falling-within-ambit-s28-customs-act\/","url_meta":{"origin":262184,"position":1},"title":"Delhi High Court sets aside show cause notice not falling within the ambit of Section 28 (9A)(c) of Customs Act","author":"Arunima","date":"August 20, 2023","format":false,"excerpt":"Section 28 provides a window of five years from the relevant date within which proceedings under the said provision may be initiated. 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