DRI Lacks Jurisdiction to Issue Show Cause Notices u/s 28 of Customs Act; Only Proper Officer Has Authority.

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....Jurisdiction - power of DRI to issue SCN - proper officer under section 28 of the Customs Act or not - This power which has been conferred under section 28 of the Customs Act on the proper officer, must necessarily mean the proper officer who, in the first instance, assessed and cleared the goods. Thus, the Additional Director General, DRI did not have the jurisdiction to issue the show cause notice. - AT....