https://www.taxtmi.com/caselaws?id=417956 The Tribunal found that the Show Cause Notice (SCN) issued by the Commissioner of Customs (Preventive) under Section 28(4) of the Customs Act was invalid as the Commissioner lacked the authority to issue such notices. Citing relevant case law, the Tribunal ruled that only officers designated as "proper officers" by the Board or Commissioner of Customs could issue SCNs. The retrospective amendment of Section 28(11) was upheld constitutionally but did not change the requirement for the proper officer to be the original assessor. Consequently, the demand for duty differentials, confiscation, and penalties based on the invalid SCN was set aside, granting relief to the appellant. en-us Thu, 06 Jan 2022 00:00:00 +0530 Fri, 04 Feb 2022 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417956 The Tribunal found that the Show Cause Notice (SCN) issued by the Commissioner of Customs (Preventive) under Section 28(4) of the Customs Act was invalid as the Commissioner lacked the authority to issue such notices. Citing relevant case law, the Tribunal ruled that only officers designated as "proper officers" by the Board or Commissioner of Customs could issue SCNs. The retrospective amendment of Section 28(11) was upheld constitutionally but did not change the requirement for the proper officer to be the original assessor. Consequently, the demand for duty differentials, confiscation, and penalties based on the invalid SCN was set aside, granting relief to the appellant. Case-Laws Customs Thu, 06 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417956