https://www.taxtmi.com/caselaws?id=798400 Directorate of Revenue Intelligence officers appointed as customs officers and assigned proper-officer functions may issue recovery notices under the Customs Act. Assignment of functions relating to assessment and recovery distinguishes the statutory roles under the relevant provisions and defeats a jurisdictional objection to such notices. Personal penalties for smuggling prohibited goods are sustainable where an admitted arrangement with de facto importers enabled clearance of concealed goods for cash consideration, demonstrating an active and serious role in the operation. The recovery notice and penalties consequently remain valid on these grounds. en-us Thu, 03 Sep 2026 00:00:00 +0530 Mon, 07 Sep 2026 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798400 Directorate of Revenue Intelligence officers appointed as customs officers and assigned proper-officer functions may issue recovery notices under the Customs Act. Assignment of functions relating to assessment and recovery distinguishes the statutory roles under the relevant provisions and defeats a jurisdictional objection to such notices. Personal penalties for smuggling prohibited goods are sustainable where an admitted arrangement with de facto importers enabled clearance of concealed goods for cash consideration, demonstrating an active and serious role in the operation. The recovery notice and penalties consequently remain valid on these grounds. Case-Laws Customs Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798400