Reassessment u/s 28 is permissible to officer, who carried out initial assessment, and not to DRI

Messrs Aztec Fluids And Machinery Pvt. Ltd. Vs Union of India (Gujarat High Court) Facts- M/s. Aztec Fluids & Machinery Pvt. Ltd. is a Private Limited Company engaged in the business of trading and manufacturing of goods like Inkjet Printers, Laser Printers and parts as well as accessories of such printers. In the present case, the Customs Officer assessed the import documents filed by the Petitioner for the imported goods. Custom duties leviable on the imported goods in accordance with the rates applicable have also been finally assessed by the Customs Officers and the duties so assessed ...