The Hon’ble Supreme Court of India has recently held that reassessment of customs duty is administrative review power. Such power must be exercised by the same officer (i.e. the Proper Officer) or his successor who carried out the original assessment of goods and said reassessment cannot be done by another officer of another department even though such officer holds equivalent rank. However Superior authority like Revisionary or appellant Authority shall have the power of Reassessment.
Accordingly, the Directorate of Revenue Intelligence (DRI) cannot make a reassessment of goods that were already assessed by the Deputy Commissioner. Hence, the show cause notice issued by DRI under section 28(4) of the Customs Act, 1962 would be void ab initio the case of goods that were removed from custom ports after assessment by the appropriate officer.
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