https://www.taxtmi.com/caselaws?id=858 DRI officers appointed as customs officers under the Customs Act may issue show cause notices under the Drawback Rules, and a Commissioner may exercise functions assigned to a subordinate customs officer. The jurisdictional and natural justice objections therefore fail. Where export proceeds remain unrealised within the permitted period and that fact is undisputed, recovery of drawback is justified; the Drawback Rules do not override the Customs Act. The recovery proceedings remain valid and the drawback recovery is sustained. en-us Wed, 21 Jun 2006 00:00:00 +0530 Sun, 13 Apr 2008 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=858 DRI officers appointed as customs officers under the Customs Act may issue show cause notices under the Drawback Rules, and a Commissioner may exercise functions assigned to a subordinate customs officer. The jurisdictional and natural justice objections therefore fail. Where export proceeds remain unrealised within the permitted period and that fact is undisputed, recovery of drawback is justified; the Drawback Rules do not override the Customs Act. The recovery proceedings remain valid and the drawback recovery is sustained. Case-Laws Customs Wed, 21 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=858