https://www.taxtmi.com/caselaws?id=360579 Finalisation of provisional assessment and re-assessment under the Customs Act depends on action by the proper officer under section 2(34), and jurisdiction to sustain the adjudication must be clear from the record. Where the proceedings originated from a show cause notice issued by Directorate of Revenue Intelligence officers without demonstrated competence as the proper officer, the validity of the adjudication was left in doubt. On that basis, the impugned order could not be sustained on the existing record and was set aside. The matter was remanded for fresh decision after the jurisdictional issue is first settled. en-us Wed, 02 May 2018 00:00:00 +0530 Fri, 18 May 2018 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360579 Finalisation of provisional assessment and re-assessment under the Customs Act depends on action by the proper officer under section 2(34), and jurisdiction to sustain the adjudication must be clear from the record. Where the proceedings originated from a show cause notice issued by Directorate of Revenue Intelligence officers without demonstrated competence as the proper officer, the validity of the adjudication was left in doubt. On that basis, the impugned order could not be sustained on the existing record and was set aside. The matter was remanded for fresh decision after the jurisdictional issue is first settled. Case-Laws Customs Wed, 02 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360579