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2016 (1) TMI 875 - AT - CustomsProper officers - Whether DRI is the proper officer - jurisdiction of DRI to initiate proceedings - assessment, re-assessment or levy of short remitted Customs duty under Section 17 and 28 of Customs Act, 1962 - Held that:- The officers namely those from the Directorate of Revenue Intelligence having been entrusted and assigned the functions as noted above, they are deemed to have been possessing the authority, whether in terms of Section 28 un-amended or amended and substituted. In the wake of Section 28(11) ibid, Show Cause Notices issued by DRI do not suffer from any jurisdictional infirmities and therefore the proceedings relating to show cause notices issued by DRI need not be kept pending to await the disposal of the challenge to Section 28(11) pending before the Hon'ble Delhi High Court. - Decided against the appellants.
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