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Supreme Court Dismisses Commissioner's Appeal in Customs Case Due to Jurisdictional Defect in Show Cause Notice. Directorate of Revenue Intelligence Lacked Authority to Issue Notice Without Specific Entrustment Under Section 6 of Customs Act, 1962, Making Entire Proceeding Invalid.

The dispute involved an appeal filed by the Commissioner of Customs against a judgment of the Custom Excise Service Tax Appellate Tribunal. The backgr...