Proper Officer under Customs: Setting right the legal framework
The Union Budget 2022 had responsibility to provide impetus to growth of Indian economy. Additionally, the Budget was also used to set right some legal lacunae found by the Courts. Budget 2022 made retrospective amendment to cater to the highly debatable and contagious issue of ‘Proper Officer’ under the Customs Act, 1962 which emerged after the Supreme Court pronounced the judgment in the case of Canon India Private Limited v. UOI, 2021-VIL-34-SC-CU. The Supreme Court held that officers of Directorate of Revenue Intelligence are not Proper Officers for issuance of a Show Cause Notice under the Customs Law. The amendments have nullified the impact of the judgment by bringing into a validation provision.
Through this article, Our Partner, Mr. Dharnendra Kumar Rana, and Managing Associate, Mr. Sourabh have analyzed the amendments made in the Customs Law and the impact thereof.
Please click on the below link to read our latest article titled “ Proper Officer under Customs: Setting right the legal framework” on the issue.