https://www.taxtmi.com/highlights?id=62489 Jurisdiction - proper officer to issue SCN - Undisputedly, the bills of entry in this case were not assessed by the officers of DRI but by the officers of the Custom house. Only that officer who has assessed the Bills of Entry in the first place or his successor in office was “the proper officer‟ who, if he was subjectively satisfied that some duty had escaped assessment, could have issued the SCN. As the SCN has been issued by officer of DRI who is not competent to issue it, the impugned order deciding such an SCN cannot be sustained and needs to be set aside. - AT en-us Thu, 17 Mar 2022 10:59:57 +0530 Thu, 17 Mar 2022 10:59:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62489 Jurisdiction - proper officer to issue SCN - Undisputedly, the bills of entry in this case were not assessed by the officers of DRI but by the officers of the Custom house. Only that officer who has assessed the Bills of Entry in the first place or his successor in office was “the proper officer‟ who, if he was subjectively satisfied that some duty had escaped assessment, could have issued the SCN. As the SCN has been issued by officer of DRI who is not competent to issue it, the impugned order deciding such an SCN cannot be sustained and needs to be set aside. - AT Highlights Customs Thu, 17 Mar 2022 10:59:57 +0530 https://www.taxtmi.com/highlights?id=62489