https://www.taxtmi.com/article/detailed?id=290 The article holds that draw back provisions and adjudicatory specifications in the Drawback Rules cannot override the delegation framework in the Customs Act. Rules 16/16A provide for show cause notices and recovery where export proceeds are not realized, nominally answerable to Assistant or Deputy Commissioners. Where investigatory officers have been validly empowered by executive notification and the Customs Act permits superior officers to exercise subordinate powers, a Commissioner may lawfully adjudicate draw back recovery proceedings. en-us Thu, 19 Feb 2009 00:00:00 +0530 Thu, 19 Feb 2009 12:20:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=290 The article holds that draw back provisions and adjudicatory specifications in the Drawback Rules cannot override the delegation framework in the Customs Act. Rules 16/16A provide for show cause notices and recovery where export proceeds are not realized, nominally answerable to Assistant or Deputy Commissioners. Where investigatory officers have been validly empowered by executive notification and the Customs Act permits superior officers to exercise subordinate powers, a Commissioner may lawfully adjudicate draw back recovery proceedings. Articles Customs - Import - Export - SEZ Thu, 19 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=290