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Customs - Highlights / Catch Notes

Home Highlights November 2021 Year 2021 This

Jurisdiction - power of ADG, DRI toissue SCN - proper officer to ...

Customs

November 18, 2021

Jurisdiction - power of ADG, DRI toissue SCN - proper officer to issue SCN or not - Section 28(4) of Customs Act - In the Customs Act, the Shipping Bill has to be filed with ‘the proper officer’ under Section 50 which can be re-assessed under Section 17 by ‘the proper officer’ and finally the clearance of goods under Section 51 is also to be given by ‘the proper officer’. - AT

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