Additional Director General of DRI is not empowered for initiation of recovery proceedings under Customs: SC

EXCISE/ST/VAT : Section 28(4) empowers recovery of duty not paid, part paid or erroneously refunded by reason of collusion or any wilful mis statement or suppression of facts and confers power of recovery on proper officer. It is impermissible to allow an officer, who has not passed original order of assessment, to re-open assessment on grounds that duty was not paid/not levied, by original officer who had decided to clear goods and who was competent and authorized to make assessment.

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