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    <title>2016 (1) TMI 875 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that DRI officers are proper officers authorized to issue show cause notices under Section 28 of the Customs Act, 1962, due to the retrospective validation provided by Section 28(11). The Tribunal rejected the argument against the retrospective application of Section 28(11) and declined to wait for the Delhi High Court&#039;s decision on the constitutional validity of the provision. It concluded that the show cause notices issued by DRI officers are valid, and proceedings need not be stayed. The appeals were directed to be listed for hearing as usual, and the Misc. application was disposed of accordingly.</description>
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    <pubDate>Fri, 04 Sep 2015 00:00:00 +0530</pubDate>
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      <title>2016 (1) TMI 875 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=271083</link>
      <description>The Tribunal held that DRI officers are proper officers authorized to issue show cause notices under Section 28 of the Customs Act, 1962, due to the retrospective validation provided by Section 28(11). The Tribunal rejected the argument against the retrospective application of Section 28(11) and declined to wait for the Delhi High Court&#039;s decision on the constitutional validity of the provision. It concluded that the show cause notices issued by DRI officers are valid, and proceedings need not be stayed. The appeals were directed to be listed for hearing as usual, and the Misc. application was disposed of accordingly.</description>
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      <pubDate>Fri, 04 Sep 2015 00:00:00 +0530</pubDate>
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