Per Justice K.K. Usha : The issue that has come up for consideration before the Larger Bench is whether Additional Director General of DRI has power to issue notice under Section 28 of the Customs Act, 1962. Reference was necessitated in view of the difference of opinion between different Benches of the Tribunal of coordinate jurisdiction.

2. The challenge in this appeal is against the order passed by Commissioner of Customs, Jaipur dated 12.7.2001. Order related to import made by the appellant company under Bill of Entry dated 7.5.98. The Commissioner rejected the transaction value declared and demanded duty to the extent of Rs. 5,20,729/- from the appellant company under Section 28 of the Customs Act in addition to the duty already paid. Penalty under Section 112(a) and interest under Section 28AB of the Customs Act, 1962. The above proceedings before the Commissioner were initiated pursuant to a show cause notice dated 29.12.2000 issued by the Additional Director Generation of DRI.

3. The contention of the appellant which is relevant for the issue before us is that the Additional Director General of DRI has no jurisdiction to issue a notice under Section 28(1) of the Customs