https://www.taxtmi.com/caselaws?id=201901 Rule 16-A of the Customs and Central Excise Draw Back Rules, 1995 permits recovery of drawback where export proceeds are not realised. The text notes that Section 4(1) of the Customs Act, 1962 allows appointment of customs officers, and Section 5(2) permits a superior customs officer to exercise the powers of a subordinate officer. It further states that Notification No. 17/2002-Cus. (N.T.) appointed DRI officers as customs officers and superseded the earlier notification relied on by the contrary circular, so that circular could not prevail. On that basis, the DRI was treated as competent to adjudicate the drawback dispute, and an order-in-original passed by the Commissioner of Customs was described as appealable to the Appellate Tribunal under Section 129-A. en-us Mon, 30 Aug 2010 00:00:00 +0530 Wed, 02 Feb 2011 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201901 Rule 16-A of the Customs and Central Excise Draw Back Rules, 1995 permits recovery of drawback where export proceeds are not realised. The text notes that Section 4(1) of the Customs Act, 1962 allows appointment of customs officers, and Section 5(2) permits a superior customs officer to exercise the powers of a subordinate officer. It further states that Notification No. 17/2002-Cus. (N.T.) appointed DRI officers as customs officers and superseded the earlier notification relied on by the contrary circular, so that circular could not prevail. On that basis, the DRI was treated as competent to adjudicate the drawback dispute, and an order-in-original passed by the Commissioner of Customs was described as appealable to the Appellate Tribunal under Section 129-A. Case-Laws Customs Mon, 30 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201901