ADGCEI Lacks Authority to Issue SCN in Customs Case Without Clear Territorial Jurisdiction: Madras HC

The Madras High Court has ruled that the "ADGCEI lacks authority to issue an SCN in a customs case without clear territorial jurisdiction." The court’s decision provides much-needed clarity on the matter. The ruling reinforces the principle that an authority must have a clear territorial jurisdiction to issue a notice. This is a crucial precedent for other cases involving jurisdictional issues.