https://www.taxtmi.com/highlights?id=60562 Jurisdiction - power of ADG, DRI toissue SCN - proper officer to issue SCN or not - Section 28(4) of Customs Act - In the Customs Act, the Shipping Bill has to be filed with ‘the proper officer’ under Section 50 which can be re-assessed under Section 17 by ‘the proper officer’ and finally the clearance of goods under Section 51 is also to be given by ‘the proper officer’. - AT en-us Thu, 18 Nov 2021 07:27:16 +0530 Thu, 18 Nov 2021 07:27:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60562 Jurisdiction - power of ADG, DRI toissue SCN - proper officer to issue SCN or not - Section 28(4) of Customs Act - In the Customs Act, the Shipping Bill has to be filed with ‘the proper officer’ under Section 50 which can be re-assessed under Section 17 by ‘the proper officer’ and finally the clearance of goods under Section 51 is also to be given by ‘the proper officer’. - AT Highlights Customs Thu, 18 Nov 2021 07:27:16 +0530 https://www.taxtmi.com/highlights?id=60562