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2006 (6) TMI 43 - APPELLATE TRIBUNAL BANGALORECustoms – Recovery of drawback – DRI officers are the notified customs officers and can issue show cause notice. Further, in terms of section 5(2) the commissioner can exercise the powers of any other officer subordinate to him. Therefore, the commissioner can adjudicate a case where SCN was issued answerable to addl. Commissioner.
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