Case Law Details
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 cleared the goods, he will not be ‘the’ proper officer for issuance of show cause notice under Section 28(1) of the said Act. The appeal has to fail because the show cause notice originally issued itself would be termed non-est. The entire proceeding in the present case initiated by the Additional Director General of DRI by issuing show cause notice is invalid without any authority of law and is liable to be set aside.
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
On 25th June 2014 this appeal was admitted and the following substantial questions of law were framed :
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