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    <title>DGFT Cannot Recover Unpaid Customs Duties or Impose Penalties u/s 11(2); Lacks Customs Officer Authority.</title>
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    <description>Jurisdiction of DGFT - Power to recover customs duty - the said authority did not have power to act as Customs officer recovering the unpaid customs duty failing which, he would exercise power to impose penalty under section 11(2) of the Act.</description>
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      <description>Jurisdiction of DGFT - Power to recover customs duty - the said authority did not have power to act as Customs officer recovering the unpaid customs duty failing which, he would exercise power to impose penalty under section 11(2) of the Act.</description>
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