TMI BlogJurisdiction - Additional Director General of DRI was a proper officer or not - The Additional Director...Jurisdiction - Additional Director General of DRI was a proper officer or not - The Additional Director General of DRI not having, in the first instance, assessed and cleared the goods, he will not be ‘the’ proper officer for issuance of show cause notice under Section 28(1) of the said Act. The revenue appeal has to fail because the show cause notice originally issued itself would be termed non-est. The entire proceeding in the present case initiated by the Additional Director General of DRI by..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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