Supreme Court · 2011 INSC 136 · Decided 18 February 2011
Commissioner of CUSTOMS. v. Sayed Ali & ANR.
- Court
- Supreme Court of India
- Citation
- 2011 INSC 136 · [2011] 2 S.C.R. 1045
- Case number
- CIVIL APPEAL No. 4294/2002
- Decided
- 18 February 2011
- Bench
- D.K. JAIN, H.L. DATTU (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 28(1), 28
Headnote
CUSTOMS ACT, 1962: A B Section 2(34) and 28 read with s. 111 (d) - "Proper c officer''-Notice for payment of duty, interest etc. - Issued by Collector of Customs (Preventive) - Propriety of- HELD: Only · such a Customs Officer who has been assigned the specific functions of assessment the import concerned has been 0 affected, by either the Board or the Commissioner of Customs in terms of s.2(34), is competent to issue notice uls 28 - Specific entrustment of function by either the Board or the Commissioner of Customs is, therefore, the governing test to determine whether an
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