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2017 (12) TMI 1110 - AT - CustomsJurisdiction - power of DRI to issue SCN - Revenue's argument is that “Proper Officer” being also used in drawback rule, the meaning of “proper officer” shall be known upon adjudication of the matter in Mangali Impex by Apex Court[2016 (5) TMI 225 - DELHI HIGH COURT]. Held that: - the drawback is also an incentive granted through Customs and Central Excise Duties Drawback Rules, 1995 where there is recognition of “Proper Officer” - as an abundant caution, following Mangali Impex judgment it would be preferable to await for the apex Court judgment since the concept of “Proper Officer” may be adjudicated by Apex Court for different purposes of law also. Appeal placed on remand.
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