2017 (5) TMI 1231

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gence was gathered by DRI that raw silk of foreign origin was being smuggled into India from Nepal and packed in such a way that the goods tallied with the packing list of a legally imported consignment to conceal the smuggled nature of the goods without being caught. One such consignment was being transported from Varanasi to Bangalore under the cover of such bills of entry. The officers of DRI, Bangalore intercepted a truck and seized the goods and carried out detailed investigations. After conclusion of investigations, the show-cause notice proposing confiscation of the seized goods as well as imposition of penalties on both the appellants was issued by the Additional Director General, DRI vide show-cause notice dt. 10/01/2001. The case ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion of law by the Hon'ble Supreme Court in the above mentioned case, the provisions of Section 28 of the Customs Act, 1962 were amended with efect from 08/04/2011 vide Finance Act, 2011. 7. It is also noticed that in order to overcome the situation created by the judgment of the Hon'ble Supreme court in the case of Sayed Ali (supra), Notification No.44/2011-Cus (NT), dt. 06/07/2011 was issued by the CBEC, assigning the functions of the proper officer to various officers (including Additional Director General, DRI) mentioned in the notification for the purposes of Section 28 of the Act. Thus w.e.f. 06/07/2011, the Additional Director General, DRI was prospectively appointed as proper officer for the purpose of Section 28 of the Customs A....