Home Case Index All Cases Customs Customs + AT Customs - 2019 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (10) TMI 60 - AT - CustomsDuty Drawback - power of DRI to issue SCN - Rules 16 and 16A of the Customs and Central Excise Duties Drawback Rules, 1995 - HELD THAT:- The principal issue raised by the appellant in this case while challenging the imposition of penalty on each of them is that since DRI Officer is not a ‘proper officer’ under Rules 16 and 16A of the Customs and Central Excise Duties Drawback Rules, 1995, therefore, the show-cause notice itself is not maintainable. The issue thus remains to be determined is whether the DRI officer has the power to issue show-cause notice under Rules 16 and 16A of the Customs and Central Excise Duties Drawback Rules, 1995 or not - appeal allowed by way of remand.
|