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TMI Blog2023 (2) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... l powers of the Joint Commissioner of Customs. As per Notification No.25/2022 dated 31.03.2022, the Deputy Director and Assistant Director, DRI have been invested with the powers of the Deputy Commissioner and Assistant Commissioner of Customs - in terms of Notification No.26/2022, even a Joint Director, DRI, who is above the rank of Deputy Commissioner or Assistant Commissioner of Customs is a proper officer to issue a Notice under the second proviso to Section 124 of the 1962 Act. There is nothing in the Notification No.26/2022 showing that there is a bar on the Joint Director, DRI for issuing a Notice under Section 124 of the 1962 Act. In fact, Section 124 of the 1962 Act provides that no order, confiscating any goods or imposing any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal Unit, issued Show- Cause Notice on 23.09.2022 to the petitioners under Section 124 of the Customs Act, 1962 (hereinafter referred to as 1962 Act ), directing her to file a show-cause reply, within 30 days from the date of receipt of the said Notice under Section 124 of the 1962 Act, or else penalty would be imposed under Section 112(a) and/or Section 112(b) of the 1962 Act. 3. The petitioner s counsel submits that Section 2(34) read with Section 5 and 6 of the 1962 Act clearly provides the definition of proper officer as well the function and powers of a custom officer. He submits that in terms of the Notification No.25/2022 dated 31.03.2022 issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Officer of Customs may exercise the powers and discharge the duties conferred or imposed upon it, as the CBIT imposes upon such officer. Section 6 provides that the Central Government may by notification in the Official Gazette, entrust either conditionally or unconditionally to any officer of the Central or the State Government or a local authority any functions of the CBIT or any officer of the Customs under the 1962 Act. 7. The Notification No.25/2022 dated 31.03.2022 has been issued in exercise of powers conferred by Section 3(1) of Section 4 and Section 5((1)(4)(5) of the 1962 Act, wherein the Joint Director, DRI has been invested with all powers of the Joint Commissioner of Customs. As per Notification No.25/2022 dated 31.03.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impose the penalty. It clearly shows that there is no bar on the Joint Director, DRI to issue a notice under Section 124 of the 1962 Act. 9. Section 124 of the 1962 Act is reproduced below : 124. Issue of show cause notice before confiscation of goods, etc.- No order confiscating any goods or imposing any penalty on any person shall be made under this Chapter unless the owner of the goods or such person- (a) is given a notice in [writing with the prior approval of the officer of customs not below the rank of a Deputy Commissioner of Customs, informing] him of the grounds on which it is proposed to confiscate the goods or to impose a penalty; (b) is given an opportunity of making a representation in writing within su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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