NAVNEET KUMAR Vs. UNION OF INDIA & ORS

JUDGEMENT

(1.) Thirteen several writ petitions are taken up for analogous hearing as they involve the same issues. The facts of W.P. No. 3336(W) of 2018 are alluded to for the purpose of convenience.

(2.) The petitioner assails a notice to show cause dated December 2, 2017 issued by the Additional Director General, Directorate of Revenue Intelligence, Kolkata invoking Section 124 of the Customs Act, 1962 on the ground of lack of jurisdiction to do so.

(3.) Learned Senior Advocate appearing for the petitioner submits that, an Additional Director General of the Directorate of Revenue Intelligence has no jurisdiction to invoke the provisions of Section 124 of the Customs Act, 1962. He submits that, a notice to show cause can be issued under Section 124 of the Act of 1962 by the persons named in Section 122 of the Act of 1962, and at best, by the delegatees, if so delegated with such powers, under Section 152 of the Act of 1962. He contends that, an Additional Director General of Directorate of Revenue Intelligence is not a person contemplated under the Act of 1962 to proceed under the provisions of Section 124 of the Act of 1962. He refers to Section 2 of the Customs Act and in particular to Sub-section (1) and Sub-section (34) thereof. He submits that, the adjudicating authority is defined in Section 2(1) of the Act of 1962. Proper officer is defined in Section 2(34) of the Act of 1962. The appointment of officers of Customs is provided in Section 4 of the Act of 1962. Section 5 of the Act of 1962 defines the power officers of Customs. Section 6 allows entrustment of functions of the Board or officers of Customs on certain other officers of the Central Government or State Government or Local Authority. He contends that, there is a distinction between the exercise of power of a Customs officer and the functions of such officer. According to him, such distinction is apparent in the statute itself. The functions of a Customs officer can be entrusted upon any officer of Central Government or State Government or Local Authority in terms of Section 6 of the Act of 1962. The powers of the Customs officers cannot be delegated save and except to the extent as recognized and permitted under Section 152 of the Act of 1962. An Additional Director General of the Directorate of Revenue Intelligence is not a person who falls within the category of posts designated under Section 152 or under Section 122 of the Act of 1962. Consequently, he has no authority to issue the impugned show cause notice.