https://www.taxtmi.com/caselaws?id=347091 The Tribunal discussed conflicting High Court decisions on the authority of Directorate of Revenue Intelligence (DRI) officers to issue show cause notices under the Customs Act, 1962. The Supreme Court granted a stay on the Delhi High Court judgment, indicating the matter required further adjudication. The Tribunal referenced amendments to section 28 of the Customs Act, 1962, clarifying the functions of proper officers, particularly DRI officers. It highlighted the retrospective and prospective appointments of Additional Director General, DRI, as the proper officer for issuing demand notices under Section 28. The Tribunal applied the Delhi High Court judgment in a similar case, setting aside the impugned order pending the Supreme Court's decision. en-us Thu, 10 Aug 2017 00:00:00 +0530 Tue, 29 Aug 2017 07:08:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347091 The Tribunal discussed conflicting High Court decisions on the authority of Directorate of Revenue Intelligence (DRI) officers to issue show cause notices under the Customs Act, 1962. The Supreme Court granted a stay on the Delhi High Court judgment, indicating the matter required further adjudication. The Tribunal referenced amendments to section 28 of the Customs Act, 1962, clarifying the functions of proper officers, particularly DRI officers. It highlighted the retrospective and prospective appointments of Additional Director General, DRI, as the proper officer for issuing demand notices under Section 28. The Tribunal applied the Delhi High Court judgment in a similar case, setting aside the impugned order pending the Supreme Court's decision. Case-Laws Customs Thu, 10 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347091