Customs, DRI, and DGCEI officers not "proper officers" u/s 2(34) for pre-April 8, 2011 reassessment actions.

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....Department cannot seek to rely upon Section 28(11) as authorising the officers of the Customs, DRI, the DGCEI etc. to exercise powers in relation to non-levy, short-levy or erroneous refund for a period prior to 8th April 2011 if, in fact, there was no proper assigning of the functions of reassessment or assessment in favour of such officers who issued such SCNs since they were not “proper officers” for the purposes of Section 2(34) - HC....