https://www.taxtmi.com/caselaws?id=768795 DRI issued a Show Cause Notice (SCN) challenged on jurisdictional grounds. SC in Canon-II clarified DRI officials are proper officers under Section 28 of Customs Act. HC upheld SCN validity, directing proceedings to continue. Limitation issue was left for Adjudicating Authority to decide, allowing petitioner to present arguments. Proceedings deemed valid and authorized to move forward. en-us Tue, 08 Apr 2025 00:00:00 +0530 Mon, 14 Apr 2025 08:36:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768795 DRI issued a Show Cause Notice (SCN) challenged on jurisdictional grounds. SC in Canon-II clarified DRI officials are proper officers under Section 28 of Customs Act. HC upheld SCN validity, directing proceedings to continue. Limitation issue was left for Adjudicating Authority to decide, allowing petitioner to present arguments. Proceedings deemed valid and authorized to move forward. Case-Laws Customs Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768795