https://www.taxtmi.com/caselaws?id=469610 Jurisdiction of Directorate of Revenue Intelligence officers to issue Customs Act notices under section 28 remained disputed following Sayed Ali, the 2011 legislative amendments, notification-based appointments and the validation provision in section 28(11). Conflicting High Court views and pending Supreme Court proceedings required the jurisdictional question to be resolved before merits adjudication. The proposed approach was to reconsider jurisdiction after the Supreme Court outcome, then determine the underlying customs demand after giving the assessee an opportunity of hearing. en-us Tue, 27 Jun 2017 00:00:00 +0530 Wed, 24 Jun 2026 14:26:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469610 Jurisdiction of Directorate of Revenue Intelligence officers to issue Customs Act notices under section 28 remained disputed following Sayed Ali, the 2011 legislative amendments, notification-based appointments and the validation provision in section 28(11). Conflicting High Court views and pending Supreme Court proceedings required the jurisdictional question to be resolved before merits adjudication. The proposed approach was to reconsider jurisdiction after the Supreme Court outcome, then determine the underlying customs demand after giving the assessee an opportunity of hearing. Case-Laws Customs Tue, 27 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469610