2021 (9) TMI 636

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....R) for the Respondent ORDER At the outset, Ld. Counsel Dr. S. Krishnanandh submitted that show cause notice in the present case has been issued by Additional Director, D.R.I. which is dated 25.02.2011. This is prior to the amendment introduced in Section 28 (11) of the Customs Act, 1962. It is also submitted by him that Section 28(11) which was amended also includes Section 17 of the Act ibi....

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....of Customs (supra) has held that D.R.I officer is not proper officer within the meaning of Section 28 (4) read with Section 2 (34) of the Customs Act, 1962. Though the Revenue has filed a review application against the said judgement, it is noted that as per the recent decision of the Hon'ble Apex court in the case of Agarwal Metals and Alloys (supra), the Hon'ble Apex Court has dismissed the appe....