Proper officer Debate – Developments under Customs and GST post Cannon’s decision of Hon’ble Apex Court

The decision of the Hon’ble Supreme Court in Canon India Private Limited vs. Commissioner of Customs [Civil Appeal 1827 of 2018 dated 09.02.2021] has had a significant impact on our understanding of a ‘proper officer’ – a term used in Customs law to denote the authority empowered inter alia to issue show cause notice and initiate recovery proceedings.The decision of the Hon’ble Supreme Court in Canon India Private Limited vs. Commissioner of Customs [Civil Appeal 1827 of 2018 dated 09.02.2021] has had a significant impact on our understanding of a ‘proper officer’ – a term used in Customs law to denote the authority empowered inter alia to issue show cause notice and initiate recovery proceedings.taxmann.com Latest ArticlesRead More

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