DRI Empowered to Issue Section 28 Custom Demand Notices: Delhi HC

Commissioner of Customs Vs Sudhir Gulati (Delhi High Court)

Delhi High Court held that DRI are proper officers for the purpose of Section 28 of the Customs Act, 1962 and accordingly has been empowered to issue demand notice under section 28. Accordingly, appeal of department allowed.

Facts-

The present appeal has been filed by the Appellant under Section 130 of the Customs Act, 1962, inter alia, challenging the impugned final order dated 24th July, 2017 passed by Customs, Excise & Service Tax Appellate Tribunal wherein, the issue relating

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