https://www.taxtmi.com/caselaws?id=405706 The Supreme Court quashed an order by the Additional Director General of the Directorate of Revenue Intelligence, which levied duty and penalty on an importer for misrepresenting Bituminous coal as steam coal. The Court held that only the assessing officer who initially cleared the goods can exercise the power of recovery after assessment under Section 28 of the Customs Act. As the show cause notice was issued by the Additional Director General, not the proper officer, the impugned order was set aside, and the writ petitions were allowed with no costs awarded. en-us Tue, 16 Mar 2021 00:00:00 +0530 Thu, 21 Oct 2021 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405706 The Supreme Court quashed an order by the Additional Director General of the Directorate of Revenue Intelligence, which levied duty and penalty on an importer for misrepresenting Bituminous coal as steam coal. The Court held that only the assessing officer who initially cleared the goods can exercise the power of recovery after assessment under Section 28 of the Customs Act. As the show cause notice was issued by the Additional Director General, not the proper officer, the impugned order was set aside, and the writ petitions were allowed with no costs awarded. Case-Laws Customs Tue, 16 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405706