DRI Not 'Proper Officer' Under Section 28(4) Customs Act; Has No Power To Recover Duties : Supreme Court
Live LawThe Supreme Court has held that the officers of Directorate of Revenue Intelligence are not 'proper officers' within the meaning of Section 28 of the Customs Act, who are empowered to undertake process or recovery of duties.The Court observed that only an officer who did the assessment, can undertake re-assessment under Section 28 of the Customs Act.The issue considered by the. The Supreme Court has held that the officers of Directorate of Revenue Intelligence are not 'proper officers' within the meaning of Section 28 of the Customs Act, who are empowered to undertake process or recovery of duties. The Court observed that only an officer who did the assessment, can undertake re-assessment under Section 28 of the Customs Act. The issue considered by the Court in this case was whether the Directorate of Revenue Intelligence had authority in law to issue a show cause notice under Section 28 of the Act for recovery of duties allegedly not levied or paid when the goods have been cleared for import by a Deputy Commissioner of Customs who decided that the goods are exempted.
History of this topic
Customs Act | Importer Accepting Enhanced Valuation Of Goods For Expeditious Clearance Not 'Waiver' Of Right To Contest Re-Assessment: Delhi HC
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Supreme Court restores DRI’s power, revives ₹23,000 crore notices against major firms
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DRI Officers Can Issue Show-Cause Notices Under Customs Act : Supreme Court Allows Review Against 'Canon India' Judgment
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