https://www.taxtmi.com/caselaws?id=419082 The Tribunal allowed the appeal, setting aside the impugned order and granting relief to the appellant. It held that the Show Cause Notice (SCN) issued by Directorate of Revenue Intelligence (DRI) officers was invalid as they were not considered "the proper officers" under Section 28 of the Customs Act. The Tribunal emphasized that only officers who initially assessed the goods or their successors could issue demands under Section 28. Additionally, it highlighted the potential impact of proposed amendments in the Finance Bill 2022 on the authority of DRI officers in future cases. en-us Wed, 23 Feb 2022 00:00:00 +0530 Thu, 03 Mar 2022 06:49:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419082 The Tribunal allowed the appeal, setting aside the impugned order and granting relief to the appellant. It held that the Show Cause Notice (SCN) issued by Directorate of Revenue Intelligence (DRI) officers was invalid as they were not considered "the proper officers" under Section 28 of the Customs Act. The Tribunal emphasized that only officers who initially assessed the goods or their successors could issue demands under Section 28. Additionally, it highlighted the potential impact of proposed amendments in the Finance Bill 2022 on the authority of DRI officers in future cases. Case-Laws Customs Wed, 23 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419082