https://www.taxtmi.com/caselaws?id=761405 The note holds that the distinction between assignment of proper officer functions and entrustment of customs functions is dispositive: DRI officers were lawfully made proper officers by administrative notification and circulars, thus possessing jurisdiction to issue show cause notices under Section 28, and the Canon India rationale on lack of jurisdiction is reviewed and set aside insofar as it concerned jurisdiction. Retrospective validation of show cause notices by the Finance Act, 2022 is upheld for the issues raised in the review. Findings on limitation in Canon India remain intact. Directions are provided for restoration and adjudication of affected proceedings and appeals. en-us Thu, 07 Nov 2024 00:00:00 +0530 Fri, 30 Jan 2026 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761405 The note holds that the distinction between assignment of proper officer functions and entrustment of customs functions is dispositive: DRI officers were lawfully made proper officers by administrative notification and circulars, thus possessing jurisdiction to issue show cause notices under Section 28, and the Canon India rationale on lack of jurisdiction is reviewed and set aside insofar as it concerned jurisdiction. Retrospective validation of show cause notices by the Finance Act, 2022 is upheld for the issues raised in the review. Findings on limitation in Canon India remain intact. Directions are provided for restoration and adjudication of affected proceedings and appeals. Case-Laws Customs Thu, 07 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761405