Madras HC upholds SCNs issued under Customs Act by DRI officers

N.C. Alexender Vs Commissioner of Customs (Madras High Court) HC held that under the Customs Act, 1962, there are different Power Centres for appointing persons as ‘Officers of Customs’ for discharging their powers and functions (duties) imposed under the Act. The contours of powers to be exercised by such ‘Officers of Customs’ is to be drawn by the Board. Section 3, of the Customs Act, 1962, recognizes the classes of “Officers of Customs”. It also includes such other classes of “Officers of Customs” who may be appointed for the purpose of the Act by the Board. ...