Show cause notice issued by Additional Director General-Directorate of Revenue Intelligence is not a proper officer within the meaning of Customs Act, 1962

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....eaning of Customs Act, 1962 There was an instance of "undervaluation" of goods, appeals were filed in the Hon'ble Supreme Court of India. By way of decision dated 09.03.2021 of three judge Bench of apex Court in Civil Appeal No. 1827 of 2018 titled as M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [2021 (3) TMI 384 - SUPREME COURT] reported in 2021(3), held that th....