https://www.taxtmi.com/caselaws?id=779760 HC held that DRI officers are not "proper officers" to issue SCNs under Section 28(4), following the Supreme Court's ruling which effectively overruled the contrary earlier decision. The HC allowed the appeal, set aside the initiation of recovery proceedings as lacking jurisdiction, and restored the appeal before CESTAT to its original position. en-us Mon, 06 Oct 2025 00:00:00 +0530 Mon, 13 Oct 2025 08:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779760 HC held that DRI officers are not "proper officers" to issue SCNs under Section 28(4), following the Supreme Court's ruling which effectively overruled the contrary earlier decision. The HC allowed the appeal, set aside the initiation of recovery proceedings as lacking jurisdiction, and restored the appeal before CESTAT to its original position. Case-Laws Customs Mon, 06 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779760