the Madras High Court dismissed an appeal filed by the Customs Department, upholding the CESTAT’s decision that the Additional Director General of Central Excise Intelligence lacked jurisdiction to issue a show cause notice (SCN) under the Customs Act,

[07/08, 18:47] Sekarreporter: http://youtube.com/post/UgkxdvVCoLsIdfKr2DpJd91mv7cf4XmLSXei?si=CeMeyS_1US0M2O_c
[07/08, 18:47] Sekarreporter: In C.M.A. No. 3142 of 2009, the Madras High Court dismissed an appeal filed by the Customs Department, upholding the CESTAT’s decision that the Additional Director General of Central Excise Intelligence lacked jurisdiction to issue a show cause notice (SCN) under the Customs Act, 1962.
The Court held that Notification No. 31/2000-Cus.(NT), as amended by Notification No. 69/2000-Cus.(NT), did not confer territorial jurisdiction on the officer. Since jurisdiction under Section 28 of the Act must be expressly conferred, the ADGCEI could not be considered a “proper officer” without such specification. The Court emphasized that jurisdiction cannot be presumed and must be clearly assigned through statutory notification.
The appeal was dismissed and the SCN, along with subsequent proceedings, was declared void ab initio.

Advocate M.A. ARSHAD appeared on behalf of the Respondent in the above appeal.