TMI BlogUndervaluation of goods - various types of Aluminium scrap imported - Jurisdiction - proper officer to...Undervaluation of goods - various types of Aluminium scrap imported - Jurisdiction - proper officer to issue SCN - these appeals must fail as the show cause notice(s) in the present cases was also issued by Additional Director General (ADG), Directorate of Revenue Intelligence (DRI), who is not a proper officer within the meaning of Section 28(4) read with Section 2(34) of the Customs Act, 1962. - SC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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