Officer of DRI not Proper Officer to issue SCN for Recovery of Customs Duty: CESTAT [Read Order]

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi Bench ruled that the Officer of Directorate of Revenue Intelligence (DRI) is not the proper officer to issue Show Cause Notice for recovery of Customs duty. The DRI got specific information that the appellants, M/s. Two-Step Trading Co. imported shoes by mis-declaring them with an […]
http://dlvr.it/S5x3rl