Addition unsustainable as SCN issued by DRI lacks jurisdiction

ITO Vs Sonal Jain (ITAT Jaipur) ITAT Jaipur held that officers of DRI are not proper officers for the purposes of Section 28 of Customs Act, 1962 and hence order and show cause notice are not maintainable. Accordingly, addition confirmed thereon is unsustainable. Facts- The AO received information from DRI that assessee imported paper cup machines from China and evaded custom duty by undervaluation of these machines by 50% of actual transaction value before the Indian Customs. These were sold in domestic market by undervaluing them and balance amount was collected in cash from domestic custome...