In Brief
The Commissioner of Customs challenged the dismissal of customs demands and penalty proceedings against Suncity Strips and Tubes Ltd. The show cause notice was issued by the Directorate of Revenue Intelligence (DRI) without formal entrustment under Section 6 of the Customs Act 1962. Following the precedent in Canon India Private Limited, the Court held that the DRI lacks jurisdiction to exercise customs officer functions without such entrustment, rendering the entire proceeding invalid. Consequently, the Commissioner's appeal was dismissed.
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