SC to hear petition on scope of proper officer under Customs

Union of India Vs Godrej and Boyce Manufacturing Co. Ltd. (Supreme Court of India) In this special leave petition, the High Court, in the impugned order, has purported to follow the judgment of this Court reported in Canon India Private Limited v. Commissioner of Customs 2021 SCC Online SC 200. This is a judgment rendered by a Bench of three learned Judges. By the said judgment, this Court has held that an Additional Director General, Directorate of Revenue Intelligence, cannot be treated as proper officer within the meaning of Section 2(34) of the Customs Act read with Section 28 of the said ...