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2022 (2) TMI 636 - SC - CustomsJurisdiction - Additional Director General, Directorate of Revenue Intelligence can be treated as proper officer within the meaning of Section 2(34) of the Customs Act read with Section 28 of the said Act or not - HELD THAT:- Section 6 of the Customs Act which has been found to be the repository of power to appoint a person to exercise the power under Section 28, according to the petitioners, is not relevant insofar as the Additional Director General of DRI is concerned for the reason that he is actually an officer of Customs. What is more, according to the special leave petition, it is stated that he has been authorised by the Board within the meaning of Section 2(34). More importantly, however, when questioned in this regard, it is pointed out that Section 28(11) would come to the rescue of the petitioners for the reason that the Additional Director General will be treated as ‘proper officer’ under the said provision irrespective of the requirement declared in Section 2(34) of the Customs Act. The case will stand listed on 08th March, 2022.
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