https://www.taxtmi.com/caselaws?id=253807 Jurisdiction to issue show cause notices turns on whether investigative officers were validly assigned customs functions; notifications dated 26 April 1990 and subsequent instruments are held to vest such officers with the status of proper officers, validating their competence to initiate proceedings. Legislative amendment recognizing preexisting appointments and giving retrospective effect altered earlier case law that denied jurisdiction. The practical consequence is that notices and seizures effected by those officers are sustainable under the validated notifications, while matters initiated before the substitution of the provision remain governed by the preamendment legal position. en-us Mon, 03 Nov 2014 00:00:00 +0530 Fri, 06 Feb 2026 12:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253807 Jurisdiction to issue show cause notices turns on whether investigative officers were validly assigned customs functions; notifications dated 26 April 1990 and subsequent instruments are held to vest such officers with the status of proper officers, validating their competence to initiate proceedings. Legislative amendment recognizing preexisting appointments and giving retrospective effect altered earlier case law that denied jurisdiction. The practical consequence is that notices and seizures effected by those officers are sustainable under the validated notifications, while matters initiated before the substitution of the provision remain governed by the preamendment legal position. Case-Laws Customs Mon, 03 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253807