ADG of DRI not a proper officer for issue of SCN as he has not assessed & cleared the goods

Commissioner of Customs (Export) Vs Reliance Industries Limited (Bombay High Court) The proper officer, to whom power is conferred by Section 28 of the said Act and other related provisions would necessarily mean the proper officer, who in the first instance, assessed and cleared the goods, i.e., Apprising Officer of Air Cargo Complex. Therefore, the Additional Director General (ADG) of DRI, cannot be the proper officer in the facts and circumstances of the case. In the facts and circumstances of this case, the Additional Director General of DRI not having, in the first instance, assessed and ...