DGCEI appointed as officer of Customs hence authorize to demand differential duty u/s. 28

Raja Metal Corporation Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai held that DGCEI appointed as officers of Customs and hence authorize to demand differential duty in terms of section 28 of the Customs Act, 1962 during the material period and there was no infirmity in the SCN. Facts- The appellant is a manufacturer-exporter of SS utensils. The appellant imported stainless steel coils/sheets without payment of duty under Advance License Scheme for the manufacture and export of final product viz. SS utensils. Based on intelligence regarding the diversion of the said imported goods...