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GST Knowledge > Custom Laws

Professional Update
Category: Custom Laws, Posted on: 18/04/2024 , Posted By: CA SHIKHAR GARG
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Professional Update

(Central Excise Case laws)

                        Writ petition 5248/2024 (Del HC)

Yamal Manojbhai Jagada.

vs

Chief Commissioner of Custom & Ors.   

Facts

The petitioner seeks the direction of the commissioner of custom to expediously adjudicate the Show cause notice dated 31.03.2023 issued under section 124 of the custom act, 1962. The petition contention is that the commissioner of custom has provided the approval of arrest so that adjudication of the show cause notice and consequent demand should not be adjudicated by below the rank of commissioner of custom.

 

Issue

Whether the petitioner contention could be accepted that adjudication should be done by the officer below the rank of commissioner.

Held.

 

Delhi HC held that if the rank of the officer is authorised under the custom act to adjudicate the matter. Then, the contention of the petitioner that the adjudicate should be done by the officer not below the rank of the commissioner should not be accepted.

Therefore, the Delhi high court dismissed the case.

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CA Manoj Garg

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