Affidavit Filing by Commissioner of Customs Doesn’t Prevent Lower-Ranked Officer from Issuing and Adjudicating SCN: Delhi HC dismisses Petition [Read Order]

The case of the petitioner is not unique, as there are many similar cases where arrests are made, and proceedings are initiated before and after the issuance of Show Cause Notices.
Delhi high court - Delhi HC dismisses Petition - Customs Act - tax news - taxscan

The Delhi High Court dismissed the petition seeking direction to adjudication of the Show Cause Notice ( SCN ) by the  Commissioner of Customs expediently  issued under Section 124 of the Customs Act, 1962. The court observed that the affidavit filed by the Commissioner of Customs does not prevent the lower ranked officers from issuing…

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