https://www.taxtmi.com/caselaws?id=51595 The Tribunal held that the Directorate of Revenue Intelligence (DRI) lacked jurisdiction to issue show cause notices in cases not involving provisional assessment, as they are not considered proper officers under Section 28 of the Customs Act, 1962. The Tribunal emphasized the specific assignment of functions to officers as the basis for determining proper officer status. The Department's reliance on a Calcutta High Court judgment was rejected, leading to the dismissal of all appeals due to the absence of proper officer authority for issuing show cause notices. en-us Fri, 08 Feb 2002 00:00:00 +0530 Mon, 27 Sep 2010 10:47:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51595 The Tribunal held that the Directorate of Revenue Intelligence (DRI) lacked jurisdiction to issue show cause notices in cases not involving provisional assessment, as they are not considered proper officers under Section 28 of the Customs Act, 1962. The Tribunal emphasized the specific assignment of functions to officers as the basis for determining proper officer status. The Department's reliance on a Calcutta High Court judgment was rejected, leading to the dismissal of all appeals due to the absence of proper officer authority for issuing show cause notices. Case-Laws Customs Fri, 08 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51595