https://www.taxtmi.com/caselaws?id=764096 The HC upheld seizure proceedings initiated by DRI officers under Section 28(4) of the Customs Act, 1962. The court determined that DRI officers are proper officers competent to issue show cause notices for duty recovery, relying on SC precedent in Commissioner of Customs case. The court noted DRI officers were appointed as customs officers through government notifications, with the original 1990 notification superseded by 2002 notification due to administrative changes. The appeal was allowed, confirming DRI officers' authority to initiate such proceedings. en-us Mon, 25 Nov 2024 00:00:00 +0530 Thu, 02 Jan 2025 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764096 The HC upheld seizure proceedings initiated by DRI officers under Section 28(4) of the Customs Act, 1962. The court determined that DRI officers are proper officers competent to issue show cause notices for duty recovery, relying on SC precedent in Commissioner of Customs case. The court noted DRI officers were appointed as customs officers through government notifications, with the original 1990 notification superseded by 2002 notification due to administrative changes. The appeal was allowed, confirming DRI officers' authority to initiate such proceedings. Case-Laws Customs Mon, 25 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764096