https://www.taxtmi.com/caselaws?id=118300 DRI officers validly appointed as Customs officers under the Customs Act could issue show-cause notices for drawback recovery, and the proceedings were not without jurisdiction merely on that basis. The Commissioner's adjudication was also not illegal because section 5(2) permits a superior Customs officer to exercise the powers and duties of a subordinate officer, even though the drawback rules contemplated adjudication by the Assistant Commissioner. The cited jurisdictional and procedural precedents did not assist the challengers on the facts. The jurisdictional objection therefore failed, and the recovery orders were upheld. en-us Wed, 21 Jun 2006 00:00:00 +0530 Fri, 29 Jun 2012 17:20:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118300 DRI officers validly appointed as Customs officers under the Customs Act could issue show-cause notices for drawback recovery, and the proceedings were not without jurisdiction merely on that basis. The Commissioner's adjudication was also not illegal because section 5(2) permits a superior Customs officer to exercise the powers and duties of a subordinate officer, even though the drawback rules contemplated adjudication by the Assistant Commissioner. The cited jurisdictional and procedural precedents did not assist the challengers on the facts. The jurisdictional objection therefore failed, and the recovery orders were upheld. Case-Laws Customs Wed, 21 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118300