Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
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 4828 
Join Channel 
