https://www.taxtmi.com/caselaws?id=751522 The Madras HC addressed whether DRI officers have jurisdiction to issue show-cause notices under Section 17 of the Customs Act, 1962, considering Section 28(11) which deems all customs officers appointed before July 6, 2011 as having assessment powers. The court noted this issue was previously decided in Commissioner of Customs v. Shri Sanket Praful Tolia, where appeals were restored to CESTAT pending SC decision. Following this precedent, the HC set aside the impugned order and allowed the appeal, directing the matter back to the tribunal. en-us Fri, 15 Mar 2024 00:00:00 +0530 Thu, 18 Apr 2024 08:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751522 The Madras HC addressed whether DRI officers have jurisdiction to issue show-cause notices under Section 17 of the Customs Act, 1962, considering Section 28(11) which deems all customs officers appointed before July 6, 2011 as having assessment powers. The court noted this issue was previously decided in Commissioner of Customs v. Shri Sanket Praful Tolia, where appeals were restored to CESTAT pending SC decision. Following this precedent, the HC set aside the impugned order and allowed the appeal, directing the matter back to the tribunal. Case-Laws Customs Fri, 15 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751522