https://www.taxtmi.com/caselaws?id=415722 The Supreme Court held that the Additional Director General, DRI lacked jurisdiction to issue show cause notices under section 28 of the Customs Act. Citing precedents in Canon India and Agarwal Metals and Alloys, the Court emphasized that only proper officers could initiate recovery proceedings post-assessment. Consequently, proceedings based on such notices were deemed invalid, leading to the setting aside of orders and annulment of proceedings. The decision underscored the importance of adhering to statutory procedures and the designation of proper officers under the Customs Act, ensuring procedural fairness and legal compliance. en-us Mon, 06 Dec 2021 00:00:00 +0530 Mon, 13 Dec 2021 08:35:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415722 The Supreme Court held that the Additional Director General, DRI lacked jurisdiction to issue show cause notices under section 28 of the Customs Act. Citing precedents in Canon India and Agarwal Metals and Alloys, the Court emphasized that only proper officers could initiate recovery proceedings post-assessment. Consequently, proceedings based on such notices were deemed invalid, leading to the setting aside of orders and annulment of proceedings. The decision underscored the importance of adhering to statutory procedures and the designation of proper officers under the Customs Act, ensuring procedural fairness and legal compliance. Case-Laws Customs Mon, 06 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415722