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2017 (5) TMI 1231 - AT - CustomsPower of proper office to demand notice - Smuggling - raw silk of foreign origin was being smuggled into India from Nepal - Held that: - w.e.f. 06/07/2011, the Additional Director General, DRI was prospectively appointed as proper officer for the purpose of Section 28 of the Customs Act. Hence from 06/07/2011, ADG-DRI has been empowered to issue demand notice u/s 28 - sub-section 11 was inserted under Section 28 of the Customs (Amendment and Validation) Act, 2011 dt. 16/09/2011, assigning the functions of proper officers to various DRI officers with retrospective effect. A new inserted Section 28(11) does not empower either the officers of DRI or the DGCEI to adjudicate the SCN issued by them for the period prior to 08/04/2011. Matters remanded to the original adjudicating authority to first decide the issue of jurisdiction - appeal allowed by way of remand.
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