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2018 (5) TMI 1568 - AT - CustomsJurisdiction - power of DRI to issue SCN - competent authority or not? - Held that: - similar issue come up in the case of Shri Manhindera Dagur vs. CC, New Delhi (Import & General) [2017 (6) TMI 662 - CESTAT NEW DELHI], where it was held that the DRI officers were not proper officers in terms of section 2(34) of the Customs Act, 1962 - appeal allowed by way of remand.
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