Commissioner Of Custom Ahmedabad vs M/S Suncity Strips And Tubes P. Ltd.

The Supreme Court ruled that the proceedings initiated by the Additional Director General of the Directorate of Revenue Intelligence were invalid due to lack of jurisdiction under Section 6 of the Customs Act, 1962. The court referenced its earlier decision in Canon India Private Limited, which established that without proper entrustment, the Directorate cannot exercise Customs functions. Consequently, the appeal was dismissed, affirming the invalidity of the show cause notice issued.