DRI are not a competent authority to issue SCN : Rajasthan HC

Fairdeal Shipping Agency Pvt. Ltd. Vs Joint Commissioner Of Customs (Preventive) (Rajasthan High Court) Provisions of Section 2(34) defines ‘proper officer‘, Section 6 which defines ‘functions and powers of custom officer’ and Section 28 which refers to ‘procedure of demand and recovery by the proper officer’ having jurisdiction to issue show cause notice and to carry out adjudication, we hold that the entire proceedings initiated by officers of DRI in as much as by issuance of show cause notice under Section 28/124 of the Customs Act lacks jurisdiction and ...