SCN by DRI Officer U/s. 28 demanding Customs Duty not Sustainable

Principal Commissioner, Customs Vs Dish TV India Limited (CESTAT Delhi) At the outset learned Counsel representing the appellant importer, Shri Dalmia and Shri Tagra, submitted that the SCN was issued by DRI in these matters under section 28(4) of the Customs Act demanding differential duty in respect of the goods which were assessed and thereafter cleared by ‘the proper officers’ of the respective Customs Houses. The differential duty was demanded under section 28(4). As per the judgment of Hon’ble Supreme Court in the case of Cannon India Ltd. vs. Commissioner of Customs officers of DR...