https://www.taxtmi.com/caselaws?id=332667 A show cause notice issued under the Customs Act, 1962 before 08.04.2011 was invalid where the officer issuing it had not been assigned the functions of assessment or reassessment and was therefore not the proper officer under Section 2(34). The Tribunal applied the Delhi High Court's interpretation of Section 28(11) and held that the retrospective amendment did not cure this jurisdictional defect. On that basis, the consequent adjudication and appellate orders could not stand, and the impugned orders were set aside with consequential relief to the appellant. en-us Tue, 02 Aug 2016 00:00:00 +0530 Fri, 23 Dec 2016 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332667 A show cause notice issued under the Customs Act, 1962 before 08.04.2011 was invalid where the officer issuing it had not been assigned the functions of assessment or reassessment and was therefore not the proper officer under Section 2(34). The Tribunal applied the Delhi High Court's interpretation of Section 28(11) and held that the retrospective amendment did not cure this jurisdictional defect. On that basis, the consequent adjudication and appellate orders could not stand, and the impugned orders were set aside with consequential relief to the appellant. Case-Laws Customs Tue, 02 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332667