https://www.taxtmi.com/caselaws?id=775583 The HC upheld the SC's decision that DRI officers are "proper officers" authorized to issue show cause notices, affirming the Validation Act empowering them. The review petition filed by the revenue was allowed, overruling prior contrary views. Petitioners were granted eight weeks from the order's upload to file an appeal against the Order-in-Original dated 5 December 2023. If an appeal is filed within this period, the appellate authority must decide it on merits and law, disregarding limitation issues. The petition was disposed of accordingly. en-us Tue, 22 Jul 2025 00:00:00 +0530 Mon, 28 Jul 2025 08:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775583 The HC upheld the SC's decision that DRI officers are "proper officers" authorized to issue show cause notices, affirming the Validation Act empowering them. The review petition filed by the revenue was allowed, overruling prior contrary views. Petitioners were granted eight weeks from the order's upload to file an appeal against the Order-in-Original dated 5 December 2023. If an appeal is filed within this period, the appellate authority must decide it on merits and law, disregarding limitation issues. The petition was disposed of accordingly. Case-Laws Customs Tue, 22 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775583