Supreme Court Issues Notice to Decide Whether DRI Officer is Proper
Officer under Customs Act
In the case of Canon India Private Limited, the Supreme
Court has said that:
More importantly, however, when questioned in this
regard, it is pointed out that Section 28(11) would come to the rescue of the
petitioners for the reason that the Additional Director General will be treated
as ‘proper officer’ under the said provision irrespective of the requirement declared
in Section 2(34) of the Customs Act.
Accordingly, the case will stand listed on 08th March,
2022.