Officer who did assessment, can only undertake re-assessment -Section 28(4) – Customs Act, 1962

M/S Canon India Private Limited Vs Commissioner of Customs (Supreme Court of India) The main issue is whether after clearance of the cameras on the basis that they were exempted from levy of basic Customs duty under Notification No. 15/2012, the proceedings initiated by the Directorate of Revenue Intelligence for recovery of duty not paid under Section 28(4) of the Customs Act, 1962 are valid in law. Where the statute confers the same power to perform an act on different officers, as in this case, the two officers, especially when they belong to different departments, cannot exercise their pow...