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2017 (5) TMI 1232 - AT - CustomsJurisdiction of the DRI officers to issue SCN - 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 - Subsequently, sub-section 11 was inserted u/s 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. Matters remanded to the original adjudicating authority to first decide the issue of jurisdiction - appeal allowed by way of remand.
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