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The HC held that the question whether Directorate of Revenue Intelligence officials qualify as "proper officers" under s.28 of the Customs Act has been authoritatively settled by the Supreme Court, obviating further adjudication on that issue; accordingly the impugned orders are set aside, the appeals are allowed and restored to their original positions before CESTAT for determination on merits, and the matters remitted to CESTAT for fresh adjudication. Appellants' challenges succeed to the extent indicated; any procedural or substantive issues not predicated on the "proper officer" point are to be decided by CESTAT in accordance with law.
The HC held that the question whether Directorate of Revenue Intelligence officials qualify as "proper officers" under s.28 of the Customs Act has been authoritatively settled by the Supreme Court, obviating further adjudication on that issue; accordingly the impugned orders are set aside, the appeals are allowed and restored to their original positions before CESTAT for determination on merits, and the matters remitted to CESTAT for fresh adjudication. Appellants' challenges succeed to the extent indicated; any procedural or substantive issues not predicated on the "proper officer" point are to be decided by CESTAT in accordance with law.
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