Jurisdiction of ADG, DRI to Issue Show Cause Notice Explored u/s 28(4) of Customs Act: Proper Officer Debate.

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....Jurisdiction - power of ADG, DRI toissue SCN - proper officer to issue SCN or not - Section 28(4) of Customs Act - In the Customs Act, the Shipping Bill has to be filed with ‘the proper officer’ under Section 50 which can be re-assessed under Section 17 by ‘the proper officer’ and finally the clearance of goods under Section 51 is also to be given by ‘the proper officer’. - AT....