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of <h1>Bombay High Court Invalidates DRI Notice; Joint Director Not a 'Proper Officer' Under Customs Act Sections 28(4), 2(34.</h1> The Bombay High Court ruled that a show cause notice issued by the Joint Director of the Directorate of Revenue Intelligence (DRI), Mumbai, is invalid due to a lack of jurisdiction, as the Joint Director is not a 'proper officer' under Section 28(4) and Section 2(34) of the Customs Act. This decision aligns with the precedent set in the Supreme Court case involving M/s. Canon India Private Limited. The court emphasized that the availability of an alternative remedy does not prevent the quashing of such notices when issued without jurisdiction, underscoring the protection of constitutional rights against unlawful proceedings.
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