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A: Levy of IGST under RCM on Ocean Freight held Unconstitutional by SC An...

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Auction for Sale (re-issue) of (i) ‘4.56 % GS 2023’, (ii) ‘7.10% GS 20...

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F: Tax on Legal Services to an educational institution

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C: Circular on Development of Passive Funds

Customs - Highlights / Catch Notes

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Customs - Jurisdiction - power of DRI to issue SCN - proper officer under...

Customs
12-11-2021

Jurisdiction - power of DRI to issue SCN - proper officer under section 28 of the Customs Act or not - This power which has been conferred under section 28 of the Customs Act on the proper officer, must necessarily mean the proper officer who, in the first instance, assessed and cleared the goods. Thus, the Additional Director General, DRI did not have the jurisdiction to issue the show cause notice. - AT

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