Officer who Assessed Bill of Entry or his successor in office can only issue SCN

Jhoola Refineries Limited Vs Commissioner of Central Excise (CESTAT Allahabad)

Undisputedly, the bills of entry in this case were not assessed by the officers of DRI but by the officers of the Custom house. Only that officer who has assessed the Bills of Entry in the first place or his successor in office was ‘the proper officer’ who, if he was subjectively satisfied that some duty had escaped assessment, could have issued the SCN. As the SCN has been issued by officer of DRI who is not competent

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