https://www.taxtmi.com/caselaws?id=417957 A show cause notice under the Customs Act must be issued by the proper officer, meaning an officer specifically assigned the relevant customs functions by the Board or Commissioner under Section 2(34). Where the Directorate of Revenue Intelligence officer had no such assignment, the notice under Section 28 for recovery of non-levy or short levy of duty lacked jurisdiction and could not be sustained. The consequential proceedings and demands therefore fell with the invalid notice. en-us Mon, 31 Jan 2022 00:00:00 +0530 Fri, 04 Feb 2022 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417957 A show cause notice under the Customs Act must be issued by the proper officer, meaning an officer specifically assigned the relevant customs functions by the Board or Commissioner under Section 2(34). Where the Directorate of Revenue Intelligence officer had no such assignment, the notice under Section 28 for recovery of non-levy or short levy of duty lacked jurisdiction and could not be sustained. The consequential proceedings and demands therefore fell with the invalid notice. Case-Laws Customs Mon, 31 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417957