Penalty can't be levied via SCN issued by DRI as DRI does not have the jurisdiction to issue SCN
Last updated: 23 July 2021
Court :
CESTAT, Chennai
Brief :
In M/s. Sattva CFS & Logistics Private Limited v. The Commissioner of Customs [Custom Appeal No. 41681 of 2021 decided on July 15, 2021] M/s. Sattva CFS & Logistics Private Limited ('the Appellant') contended that the Directorate of Revenue Intelligence ('DRI') had issued Show Cause Notice ('SCN') on the allegations of seizure of Red Sanders to the levy of penalty under Section 114 of the Customs Act, 1962 ('the Customs Act').
Citation :
Custom Appeal No. 41681 of 2021 decided on July 15, 2021
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Bimal Jain
Published in Custom
Views : 284
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