![DRI Official not a Proper Officer to issue SCN under Customs Act, reiterates Supreme Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/DRI-Official-show-cause-notice-Customs-Act-Supreme-Court-Taxscan.jpg "DRI Official not a Proper Officer to issue SCN under Customs Act, reiterates Supreme Court [Read Order]")
DRI Official not a Proper Officer to issue SCN under Customs Act, reiterates Supreme Court [Read Order]
The Supreme Court reiterated that the Directorate of Revenue Intelligence (DRI) Official is not a proper officer to Issue show cause notice under...
![Officer of DRI not Proper Officer to issue SCN for Recovery of Customs Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/DRI-SCN-for-recovery-of-Customs-duty-CESTAT-Taxscan.jpg "Officer of DRI not Proper Officer to issue SCN for Recovery of Customs Duty: CESTAT [Read Order]")
![Penalty for Improper Export: CESTAT deletes Order since DRI was not ‘Proper Officer’ to initiate Proceedings during the Period of Dispute [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/DRI-CESTAT-Taxscan.jpeg "Penalty for Improper Export: CESTAT deletes Order since DRI was not ‘Proper Officer’ to initiate Proceedings during the Period of Dispute [Read Order]")
![Penalty can’t be levied since SCN issued by DRI is invalid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/Penalty-SCN-DRI-CESTAT-Taxscan.jpg "Penalty can’t be levied since SCN issued by DRI is invalid: CESTAT [Read Order]")
Webinar: Denial of IGST Refund / Rebate to Advance Authorization Holder – Way Forward [REGISTER NOW]
Tuesday15th June, our next webinar under our SIMPLIFIED banner on the subject ‘Denial of IGST Refund / Rebate to Advance Authorization Holder – Way Forward’ will be held between 5:00 PM and 7:00 PM. ...
If Petitioner given clean chit in SCN Proceedings, concerned Authority may be requested to consider Extension of Export Obligation period: Gujarat HC
The Gujarat High Court ruled that if a petitioner is given clean chit in SCN proceedings, concerned authority may be requested to consider e extension of Export Obligation period. The petitioner,...
Customs Dept. failed to issue SCN for Recovery of Customs Duty, issue of Admissibility of Interest and its rates doesn’t arise: CESTAT [Read Order]
The Customs, Excises, and Service Taxes Appellate Tribunal (CESTAT), Chandigarh Bench ruled that the Customs Department failed to issue Show Cause Notice for recovery of Custom Duty, so the issue of...
![Customs Dept. failed to issue SCN for Recovery of Customs Duty, issue of Admissibility of Interest and its rates doesn’t arise: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/Custom-Dept-recovery-of-Custom-Duty-CESTAT-Taxscan.jpg "Customs Dept. failed to issue SCN for Recovery of Customs Duty, issue of Admissibility of Interest and its rates doesn’t arise: CESTAT [Read Order]")
DRI seizes more than 300 kg of cocaine valued at approx. Rs. 2,000 crore in international market at Tuticorin Port
Based on specific intelligence that cocaine will be concealed in a consignment imported in container reaching V O C Port, Tuticorin, the officers of Directorate of Revenue Intelligence (DRI) have...
SCNs be issued by DC or AC of concerned port of Import, pending further clarification: CBIC [Read Circular]
The Central Board of Indirect Taxes and Customs (CBIC) has written a letter to the Directorate of Revenue Intelligence (DRI) while issuing the advisory in respect of the recent Judgement of the Apex...
![SCNs be issued by DC or AC of concerned port of Import, pending further clarification: CBIC [Read Circular]](https://www.taxscan.in/wp-content/uploads/2021/04/SCNs-Deputy-Commissioner-Assistant-Commissioner-port-of-Import-CBIC-Taxscan.jpeg "SCNs be issued by DC or AC of concerned port of Import, pending further clarification: CBIC [Read Circular]")
SCN not validly served which is a condition precedent for giving jurisdiction to the Adjudicating Authority to pass an order: CESTAT
The Customs, Excises, and Service Taxes Appellate Tribunal (CESTAT), Delhi Bench held that the Show Cause Notice was not validly served which is a condition precedent for giving jurisdiction to the...
Madras High Court quashes levy of Penalty under Section 112(a) or 114AA of the Customs Act as SCN not issued by Proper Officer [Read Order]
The Madras High Court quashed the levy of penalty under Section 112(a) or 114AA of the Customs Act, 1962 as Show Cause Notice was not issued by the proper officer. The petitioner, Quantum Coal...
![Madras High Court quashes levy of Penalty under Section 112(a) or 114AA of the Customs Act as SCN not issued by Proper Officer [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/Madras-High-Court-levy-of-penalty-Customs-Act-1962-SCN-proper-officer-Taxscan.jpg "Madras High Court quashes levy of Penalty under Section 112(a) or 114AA of the Customs Act as SCN not issued by Proper Officer [Read Order]")