https://www.taxtmi.com/caselaws?id=202102 SC held that only customs officers specifically assigned assessment and re-assessment functions for the relevant jurisdiction under Section 2(34) may issue show-cause notices under Section 28. The court rejected the Revenue's contention that territorial assignment to a Preventive Collector alone makes them a "proper officer," finding that such a view would render Section 2(34) otiose and create confusion by broadening proper officers to all local customs staff. Consequently, jurisdiction to issue Section 28 notices is limited to officers of the collectorate who actually perform assessment/re-assessment where the entry or baggage was filed and cleared. en-us Fri, 18 Feb 2011 00:00:00 +0530 Mon, 25 Aug 2025 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202102 SC held that only customs officers specifically assigned assessment and re-assessment functions for the relevant jurisdiction under Section 2(34) may issue show-cause notices under Section 28. The court rejected the Revenue's contention that territorial assignment to a Preventive Collector alone makes them a "proper officer," finding that such a view would render Section 2(34) otiose and create confusion by broadening proper officers to all local customs staff. Consequently, jurisdiction to issue Section 28 notices is limited to officers of the collectorate who actually perform assessment/re-assessment where the entry or baggage was filed and cleared. Case-Laws Customs Fri, 18 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202102