PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
The HC held that the officers of the Directorate of Revenue Intelligence are 'proper officers' u/s 28(4) of the Customs Act, 1962 and competent to initiate proceedings and issue show cause notices for recovery of duty. Relying on the SC's observation in Commissioner of Customs, the HC concluded that the DRI officers were duly appointed as customs officers through notifications issued by the Ministry of Finance. Consequently, the seizure proceedings initiated by the appellants were justified. The appeal was allowed.
The HC held that the officers of the Directorate of Revenue Intelligence are 'proper officers' u/s 28(4) of the Customs Act, 1962 and competent to initiate proceedings and issue show cause notices for recovery of duty. Relying on the SC's observation in Commissioner of Customs, the HC concluded that the DRI officers were duly appointed as customs officers through notifications issued by the Ministry of Finance. Consequently, the seizure proceedings initiated by the appellants were justified. The appeal was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
