Customs Act, 1962 with Section 2(34) Archives

Supreme Court Clarifies Powers of DRI Officers in Customs Duty Recovery: Commissioner of Customs vs. Canon India Pvt. Ltd. (2024)

Supreme Court Clarifies Powers of DRI Officers in Customs Duty Recovery: Commissioner of Customs vs. Canon India Pvt. Ltd. (2024) LEGAL ISSUE: Scope of authority of Directorate of Revenue Intelligence (DRI) officers to issue show cause notices for customs duty recovery. CASE TYPE: Customs Law, Tax Law Case Name: Commissioner of Customs vs. M/s Canon […]

Supreme Court clarifies “Proper Officer” for Customs Duty Recovery: Canon India vs. Commissioner of Customs (2021)

March 9, 2021 / A.S. Bopanna, Assessment, Customs Act, 1962, Customs Act, 1962 with Section 2(34), Customs Act, 1962 with Section 28, Judges, S.A. Bobde, V. Ramasubramanian

Supreme Court Clarifies “Proper Officer” for Customs Duty Recovery: Canon India vs. Commissioner of Customs (2021) LEGAL ISSUE: Determination of the “proper officer” authorized to issue a notice for recovery of customs duty under Section 28(4) of the Customs Act, 1962. CASE TYPE: Customs Law Case Name: M/s Canon India Private Limited vs. Commissioner of

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