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2018 (3) TMI 285 - HC - CustomsProvisions of sub-section (11) of Section 28 of Customs Act, 1962 inserted by the Customs (Amendment & Validation) Act, 2011, with effect from 16.9.2011 - lack of jurisdiction of the respondent-Additional Director General to issue the said SCN - Held that: - As far as the validity of the provisions of Section 28(11) of the Act is concerned, this Court does not find any illegality or lack of legislative competence or ultra vires in the said provision. As per the well settled legislation practice of undoing the effect of the judgments of the Constitutional Courts by removing the defects pointed out by the Courts of law, the legislature came forward to frame laws in consonance with the legislative objects sought to be achieved. Deeming of all designated officers to be ‘proper officers’ for undertaking the assessment proceedings, cannot be said to be unguided power conferred upon the authorities of concerned Revenue Department. It is left to the concerned Revenue Department itself to bifurcate, assign and divide its jurisdiction amongst its several designated officials. Nobody can deny that these authorities work for the ultimate object of implementation of the Customs Act, 1962. The tax payers have no right to choose their adjudicating authority. The Revenue’s contention that once the territorial jurisdiction is conferred, the Collector of Customs (Preventive) becomes a ‘proper officer’ in terms of Section 28 is not acceptable, the Parliament had no option, but to declare even these Anti-evasion Wing officials to be ‘proper officers’ to legally vest them with the jurisdiction to undertake the proceedings for assessment. This was obviously done to save the proceedings in the Courts of law particularly Constitutional Courts challenged on the technical and narrow ground of lack of jurisdiction. The petitioner does not appear to have filed any reply or objections to the said show-cause notice before the Principal Commissioner/Commissioner of Customs Bengaluru - the challenge to such SCN must fail as premature - petition dismissed.
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