https://www.taxtmi.com/caselaws?id=344932 The Tribunal set aside the penalty imposed under section 114 of the Customs Act, 1962 on the appellant for attempting to export rice declared as sanitary ware. The Tribunal remanded the case to the original adjudicating authority to first decide the jurisdiction issue concerning DRI officers before considering the merits of the case, in light of conflicting views from different High Courts and the pending matter before the Supreme Court on the empowerment of SIIB officers as 'proper officers' under the Customs Act. The appeal was allowed by way of remand for further proceedings. en-us Thu, 08 Jun 2017 00:00:00 +0530 Mon, 03 Jul 2017 10:05:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344932 The Tribunal set aside the penalty imposed under section 114 of the Customs Act, 1962 on the appellant for attempting to export rice declared as sanitary ware. The Tribunal remanded the case to the original adjudicating authority to first decide the jurisdiction issue concerning DRI officers before considering the merits of the case, in light of conflicting views from different High Courts and the pending matter before the Supreme Court on the empowerment of SIIB officers as 'proper officers' under the Customs Act. The appeal was allowed by way of remand for further proceedings. Case-Laws Customs Thu, 08 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344932