DRI Show Cause Notice was quashed as proceedings initiated by Officers other than ‘Proper Officer’ were void

Target Lubricants Pvt. Ltd. Vs Commissioner of Customs (Madras High Court) Conclusion: Show cause notice dated 06-12-2012 issued by the Additional Director General, DRI, was quashed for lack of jurisdiction in view of the law laid down in Canon India Pvt. Ltd. v. Commissioner of Customs. Assessee was held entitled to refund of amounts and bank guarantees furnished during investigation. Held: Assessee-company had imported mineral oil through a Bill of Entry dated 12-10-2010. Directorate of Revenue Intelligence (DRI) seized the goods on suspicion that the imported product was base oil and not ru...