2018 (2) TMI 1242

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.... Justice Dr. Satish Chandra, President And Hon'ble Shri V. Padmanabhan, Member ( Technical ) S/Shri Prabhat Kumar, S.S. Dabas and V.R. Sethi, Advocates -for the appellants Shri R.K. Mishra, Authorized Representative (DR) - for the respondent ORDER Per. Justice ( Dr. ) Satish Chandra Heard Dr. Prabhat Kumar, Shri S.S. Dabas and Shri V.R. Sethi, learned Advocates for the appellants and Shri R.K. Mishra, learned DR for the Revenue. 2. During course of argument, Dr. Prabhat Kumar, learned Counsel for the main appellant has taken the plea that in the instant cases, the show cause notice was issued by Additional Director General (DGCEI), for the period of 2007-2008 to 2010. At the relevant time, the Additional Director General (DGCEI), New ....

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....tor General, DRI) mentioned in the notification, for the purposes of Section 28 of the Act. Thus, w.e.f. July 6, 2011, the Additional Director General, DRI was prospectively appointed as 'proper officer' for the purpose of Section 28 of the Customs Act. Hence, from 06/07/2011 ADG-DRI has been empowered to issue demand notice under Section 28. 4. Subsequently, sub-Section (11) was inserted under Section 28 of the Customs (Amendment and Validation) Act, 2011 dated 16/09/2011, assigning the functions of proper officers to various DRI officers with retrospective effect. 5. Later on, i.e. for the period subsequent to the amendment, the matter i.e. the DRI officers having the proper jurisdiction to issue the SCN or not had came up before th....