Appeals on undervalued aluminum scrap imports dismissed; notices issued by unauthorized officer under Customs Act, Section 28(4). https://www.taxtmi.com/highlights?id=59573 Undervaluation of goods - various types of Aluminium scrap imported - Jurisdiction - proper officer to issue SCN - these appeals must fail as the show cause notice(s) in the present cases was also issued by Additional Director General (ADG), Directorate of Revenue Intelligence (DRI), who is not a proper officer within the meaning of Section 28(4) read with Section 2(34) of the Customs Act, 1962. - SC en-us Tue, 07 Sep 2021 15:37:16 +0530 Tue, 07 Sep 2021 15:37:16 +0530 TaxTMI RSS Generator Appeals on undervalued aluminum scrap imports dismissed; notices issued by unauthorized officer under Customs Act, Section 28(4). https://www.taxtmi.com/highlights?id=59573 Undervaluation of goods - various types of Aluminium scrap imported - Jurisdiction - proper officer to issue SCN - these appeals must fail as the show cause notice(s) in the present cases was also issued by Additional Director General (ADG), Directorate of Revenue Intelligence (DRI), who is not a proper officer within the meaning of Section 28(4) read with Section 2(34) of the Customs Act, 1962. - SC Highlights Customs Tue, 07 Sep 2021 15:37:16 +0530 https://www.taxtmi.com/highlights?id=59573