DRI not a ‘Proper Officer’ to issue Show Cause Notice under Customs Act, 1962

Steelman Industries Vs Union of India (Punjab and Haryana High Court) Conclusion: In present facts of the case the Hon’ble High Court relied on the Judgment of M/s Canon India and have observed that Joint/Additional Director (in short “DRI”) is not the ‘proper officer’ to issue show cause notice under Section 28(4) of Customs Act, 1962. Facts: An application was filed by the applicant/petitioner to dispose of the present writ petition in light of the judgment dated 09.03.2021 passed by the Supreme Court in ‘Civil Appeal No.1827 of 2018’ titled ‘M/s Canon India Pvt. Ltd....