Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2004 (6) TMI 58 - CESTAT, NEW DELHI
Extract:
.......icers of DRI are appointed as Customs officers, they will have jurisdiction to discharge functions as a proper officer in relation to matters where Customs officers are notified as proper officer . The question referred is answered as above in favour of the Revenue and against the assessee. The appeals are returned to the regular bench for hearing.