ADG, DRI cannot Send Notice for Customs Duty or Interest Payment

Modern Insecticides Limited Vs Commissioner of Customs (CESTAT Chandigarh) Although Review Petition filed by the Revenue has been pending before the Hon’ble Apex Court in the above said case but there after in the case of Commissioner of Customs Kandla vs. M/s. Agarwal Metals & Alloys (supra) again the Hon’ble Apex Court has follow up the decision of Canon India Pvt. Ltd. (supra) and hold that the Additional Director General (ADG), DRI is not a proper Officer within the meaning of Section 28 (4) read with Section 2 (34) of Customs Act, 1962. Further, the said decision has been followed...