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2017 (9) TMI 1457 - HC - CustomsRestoration of appeal - Jurisdiction - Assessee filed written submissions before the CESATAT raising the issue of jurisdiction of DRI to issue a SCN and adjudicate it. The challenge was to the DRI officer not being a ‘proper officer’ under the Customs Act 1962 - Held that: - the Court is of the view that the CESTAT had to decide the issue on merits - the Court finds that the CESTAT was not justified in rejecting the application filed by the Appellant-Assessee - appeal restored - decided in favor of applicant.
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