https://www.taxtmi.com/caselaws?id=204702 The dominant issue was whether officers of the Directorate of Revenue Intelligence and the adjudicating customs authority had jurisdiction to issue a show cause notice and adjudicate under s. 28 of the Customs Act as "proper officers" within s. 2(34). The SC held this was a substantial question of law because the appellant had specifically raised it before the HC, and it required reconsideration in light of SC precedent on the meaning of "proper officer." Accordingly, the Tribunal's determination on jurisdiction, as affirmed by the HC's dismissal, was set aside for fresh examination. Other proposed questions were not entertained as they did not raise substantial questions of law under s. 130 and did not allege perversity in factual findings. en-us Wed, 06 Jul 2011 00:00:00 +0530 Tue, 23 Dec 2025 15:06:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204702 The dominant issue was whether officers of the Directorate of Revenue Intelligence and the adjudicating customs authority had jurisdiction to issue a show cause notice and adjudicate under s. 28 of the Customs Act as "proper officers" within s. 2(34). The SC held this was a substantial question of law because the appellant had specifically raised it before the HC, and it required reconsideration in light of SC precedent on the meaning of "proper officer." Accordingly, the Tribunal's determination on jurisdiction, as affirmed by the HC's dismissal, was set aside for fresh examination. Other proposed questions were not entertained as they did not raise substantial questions of law under s. 130 and did not allege perversity in factual findings. Case-Laws Customs Wed, 06 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204702