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 o

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