https://www.taxtmi.com/caselaws?id=761405 DRI officers appointed as customs officers and assigned functions under the Customs Act are treated as proper officers competent to issue show cause notices for duty recovery. The distinction between self-assessment and reassessment on one hand, and recovery of duties not levied or short-levied on the other, means that the same officer need not perform functions under both provisions. Retrospective validation of earlier actions by customs officers, including DRI officers, was upheld through Section 28(11). Retrospective validation of show cause notices and clarificatory amendments under the Finance Act, 2022 were also upheld, preserving past DRI actions and requiring pending jurisdictional challenges to be resolved on that basis. 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 DRI officers appointed as customs officers and assigned functions under the Customs Act are treated as proper officers competent to issue show cause notices for duty recovery. The distinction between self-assessment and reassessment on one hand, and recovery of duties not levied or short-levied on the other, means that the same officer need not perform functions under both provisions. Retrospective validation of earlier actions by customs officers, including DRI officers, was upheld through Section 28(11). Retrospective validation of show cause notices and clarificatory amendments under the Finance Act, 2022 were also upheld, preserving past DRI actions and requiring pending jurisdictional challenges to be resolved on that basis. Case-Laws Customs Thu, 07 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761405