Officers of DRI entrusted to issue notice for recovery of duty u/s. 28 of Customs Act: Supreme Court

Commissioner of Customs Vs Canon India Pvt. Ltd. (Supreme Court of India) Supreme Court held that officers of DRI are entrusted with the functions of proper officer and thus has jurisdiction to issue show cause notices for recovery of duty under section 28 of the Customs Act, 1962. Facts- This Review Petition has been filed by the Customs Department through the Commissioner of Customs, New Delhi (the “Department”) under Order XLVII of the Supreme Court Rules, 2013 seeking review of the judgment and order dated 09.03.2021 passed by this Court in Civil Appeal No. 1827 of 2018 titled M/s Cano...