https://www.taxtmi.com/caselaws?id=416093 The Court concluded that the Additional Director General of the Directorate of Revenue Intelligence (DRI) was not "the proper officer" to issue the show cause notice under Section 28 of the Customs Act. The Court held that the proper officer should be the one who initially assessed and cleared the goods or his successor within the same office. As a result, the show cause notice issued by the Additional Director General of DRI was deemed invalid, leading to the disposal of the appeal without addressing the substantial legal questions framed earlier. en-us Mon, 20 Dec 2021 00:00:00 +0530 Tue, 21 Dec 2021 08:44:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416093 The Court concluded that the Additional Director General of the Directorate of Revenue Intelligence (DRI) was not "the proper officer" to issue the show cause notice under Section 28 of the Customs Act. The Court held that the proper officer should be the one who initially assessed and cleared the goods or his successor within the same office. As a result, the show cause notice issued by the Additional Director General of DRI was deemed invalid, leading to the disposal of the appeal without addressing the substantial legal questions framed earlier. Case-Laws Customs Mon, 20 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416093