2006 (6) TMI 502

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....spondent inspite of service. Perused Customs Appeal with other documents. The questions sought to be raised in the appeal revolves around the question reproduced hereinbelow. Whether the Assistant Director, Directorate of Revenue Intelligence (DIR), Mumbai was competent to issue the Show Cause Notice dated 29/03/1993 under Sections 28 and 124 of the Customs Act, 1962 ? 2. Mr.Jetly, learned couns....

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....erred to it in favour of the revenue and against the assessee. 3. Mr.Jetly while relying upon the above judgment of the Larger Bench in the case of Konia Trading Co. (supra) has also relied upon the Notification No.19/89-Cus. (NT) dated 26th April, 1990; wherein the Assistant Director, DRI of Revenue Intelligence is notified to be the Proper Officer for the whole of India as well as for the State....