https://www.taxtmi.com/highlights?id=58970 Issuance of SCN by proper officer - incompetent authority of Jurisdictional Officer or not - it is unambiguous that the Board appointed the Commissioner of Central Excise, Goa as a proper officer under Section 4(1) and the said Commissioner of Central Excise, Goa is empowered to exercise powers of the officers of customs under Section 5 and with reference to the definition of proper officer under Section 2(34) of the Act. Therefore, there is no ambiguity in respect of the powers exercised in the present case. - HC en-us Thu, 29 Jul 2021 12:08:43 +0530 Thu, 29 Jul 2021 12:08:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58970 Issuance of SCN by proper officer - incompetent authority of Jurisdictional Officer or not - it is unambiguous that the Board appointed the Commissioner of Central Excise, Goa as a proper officer under Section 4(1) and the said Commissioner of Central Excise, Goa is empowered to exercise powers of the officers of customs under Section 5 and with reference to the definition of proper officer under Section 2(34) of the Act. Therefore, there is no ambiguity in respect of the powers exercised in the present case. - HC Highlights Customs Thu, 29 Jul 2021 12:08:43 +0530 https://www.taxtmi.com/highlights?id=58970