2015 (11) TMI 1691 - SCH - Customs

Proper officer under Section 28(1) of the Customs Act - proceedings initiated under Rule 8 of the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules 1996 by the Deputy Commissioner of Central Excise - the decision in the case of COMMISSIONER OF CENTRAL EXCISE BANGALORE-I Versus MOLEX INDIA LTD. 2014 (10) TMI 836 - KARNATAKA HIGH COURT contested where it was held that Though the Parliament amended Section 28 it has no application to the facts of this case because the Deputy Commissioner of Central Excise who initiated the proceedings is not the officer of Customs - Held that - the decision in the above case upheld - SLP dismissed - decided against Revenue.