DRI not a proper officer for issuing SCN under Customs; SC dismissed revenue's appeal

EXCISE/ST/VAT : Additional Director General (ADG) of Directorate of Revenue Intelligence (DRI) was not a proper officer to exercise power under section 28(4) read with section 2(34) of the Customs Act, 1962, thus, show cause notice issued under section 28(4) by Additional Director General DRI, was invalid

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