https://www.taxtmi.com/caselaws?id=778618 HC held that the Supreme Court's subsequent authoritative ruling resolved the "proper officer" question under Section 28 of the Customs Act by recognizing DRI officials as proper officers. Consequently, the impugned orders were set aside, the appeals were restored to their original positions before the CESTAT for adjudication on merits, and the appeals were allowed. en-us Mon, 15 Sep 2025 00:00:00 +0530 Fri, 19 Sep 2025 08:33:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778618 HC held that the Supreme Court's subsequent authoritative ruling resolved the "proper officer" question under Section 28 of the Customs Act by recognizing DRI officials as proper officers. Consequently, the impugned orders were set aside, the appeals were restored to their original positions before the CESTAT for adjudication on merits, and the appeals were allowed. Case-Laws Customs Mon, 15 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778618