https://www.taxtmi.com/highlights?id=29104 Department cannot seek to rely upon Section 28(11) as authorising the officers of the Customs, DRI, the DGCEI etc. to exercise powers in relation to non-levy, short-levy or erroneous refund for a period prior to 8th April 2011 if, in fact, there was no proper assigning of the functions of reassessment or assessment in favour of such officers who issued such SCNs since they were not “proper officers” for the purposes of Section 2(34) - HC en-us Sat, 07 May 2016 10:50:33 +0530 Sat, 07 May 2016 10:50:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=29104 Department cannot seek to rely upon Section 28(11) as authorising the officers of the Customs, DRI, the DGCEI etc. to exercise powers in relation to non-levy, short-levy or erroneous refund for a period prior to 8th April 2011 if, in fact, there was no proper assigning of the functions of reassessment or assessment in favour of such officers who issued such SCNs since they were not “proper officers” for the purposes of Section 2(34) - HC Highlights Customs Sat, 07 May 2016 10:50:33 +0530 https://www.taxtmi.com/highlights?id=29104