SC: Officers of DRI are ‘Proper Officers’ for Purpose of Section 28 of Customs Act - 08.11.2024

SC has held that the officers of DRI, Commissioners of Customs-Preventive, Directorate General of Central Excise Intelligence, and Commissioners of Central Excise and other similarly situated officers are "proper officers" for purposes of S. 28 of Customs Act, 1962 and can issue show-cause notices.

Tags : Supreme Court Customs Act Proper Officers

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