https://www.taxtmi.com/caselaws?id=413546 The Tribunal held that the Additional Director General, DRI, Ludhiana lacked authority to issue Show Cause Notices under the Customs Act, 1962. Relying on legal principles established by the Hon'ble Apex Court and subsequent decisions, the Tribunal set aside the proceedings, allowing the appeal with any consequential relief. The decision was based on the finding that the officer in question was not a proper officer under the relevant sections of the Customs Act, as clarified by previous judicial interpretations. en-us Tue, 05 Oct 2021 00:00:00 +0530 Thu, 14 Oct 2021 09:14:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413546 The Tribunal held that the Additional Director General, DRI, Ludhiana lacked authority to issue Show Cause Notices under the Customs Act, 1962. Relying on legal principles established by the Hon'ble Apex Court and subsequent decisions, the Tribunal set aside the proceedings, allowing the appeal with any consequential relief. The decision was based on the finding that the officer in question was not a proper officer under the relevant sections of the Customs Act, as clarified by previous judicial interpretations. Case-Laws Customs Tue, 05 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413546