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    <title>2004 (6) TMI 58 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal determined that the Additional Director General (ADG) of DRI qualifies as a &#039;proper officer&#039; under the Customs Act, 1962, with the authority to issue notices under Section 28(1). Consequently, the order by the Commissioner of Customs, Jaipur, demanding additional duty and penalties is upheld. The appeals are remanded to the regular bench for further proceedings.</description>
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      <description>The Tribunal determined that the Additional Director General (ADG) of DRI qualifies as a &#039;proper officer&#039; under the Customs Act, 1962, with the authority to issue notices under Section 28(1). Consequently, the order by the Commissioner of Customs, Jaipur, demanding additional duty and penalties is upheld. The appeals are remanded to the regular bench for further proceedings.</description>
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