https://www.taxtmi.com/caselaws?id=766516 A jurisdictional challenge to a customs show cause notice under Section 28 did not survive after Canon II clarified that Directorate of Revenue Intelligence officers are proper officers for that purpose. The notice was to be restored for adjudication rather than quashed, and Section 97 of the Finance Act, 2022 was noted as having validating effect. The petitioner was left to pursue the statutory adjudication process, with liberty to file a reply and receive a personal hearing before the adjudicating authority. en-us Fri, 21 Feb 2025 00:00:00 +0530 Thu, 27 Feb 2025 08:14:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766516 A jurisdictional challenge to a customs show cause notice under Section 28 did not survive after Canon II clarified that Directorate of Revenue Intelligence officers are proper officers for that purpose. The notice was to be restored for adjudication rather than quashed, and Section 97 of the Finance Act, 2022 was noted as having validating effect. The petitioner was left to pursue the statutory adjudication process, with liberty to file a reply and receive a personal hearing before the adjudicating authority. Case-Laws Customs Fri, 21 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766516