https://www.taxtmi.com/article/detailed?id=13117 The Review Bench held that DRI officers are statutory customs officers and need no separate Section 6 notification to act; because post-amendment Section 17 established importer self-assessment, subsequent customs action constitutes reassessment, which may be undertaken by appropriate customs officers including DRI within their recognised role, and DRI may issue notices under Section 28 while investigation reports under Section 110AA must feed into proper officer adjudication. en-us Sat, 16 Nov 2024 14:58:23 +0530 Sat, 16 Nov 2024 14:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13117 The Review Bench held that DRI officers are statutory customs officers and need no separate Section 6 notification to act; because post-amendment Section 17 established importer self-assessment, subsequent customs action constitutes reassessment, which may be undertaken by appropriate customs officers including DRI within their recognised role, and DRI may issue notices under Section 28 while investigation reports under Section 110AA must feed into proper officer adjudication. Articles Customs - Import - Export - SEZ Sat, 16 Nov 2024 14:58:23 +0530 https://www.taxtmi.com/article/detailed?id=13117