Officers of DRI are not proper officers for purposes of Section 28 of Customs Act: ITAT quashes Addition Based on Information by DRI [Read Order]

Officers of DRI - proper officers - Customs Act - ITAT - Information by DRI - taxscan

The Jaipur bench of Income Tax Appellate Tribunal (ITAT) while quashing the addition made by the assessing officer based on information by the Director of Revenue Intelligence (DRI), held that Officers of DRI are not proper officers for the purpose of Section 28 of Customs Act, 1962. Ajey Malik,appeared for assessee and P.C. Parwal, appeared…

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