Section 6. Entrustment of functions of Board and customs officers on certain other officers

Judgments on Section 6

• Union Of India vs The Board Of Trustees Of The Port Of Bombay — Supreme Court of India, 25 Aug 2026. Custody of imported goods derived from another statute, such as the Major Port Trusts Act, does not bar approval of that person as custodian under Section 45(1) or fasten liability on him under Section 45(3) for duty on…
• Manasa Impex Services vs Commissioner Of Customs And Central Excise, Coimbatore) With — CESTAT, 21 Aug 2025. A customs broker's failure to perform duties under CHALR attracts disciplinary action under CHALR alone; a penalty under section 114 of the Customs Act requires proof of abetment or active collusion — involvement beyond…
• Commissioner of Customs v. M/s Canon India Private Limited (Review Petition No. 400 of 2021) — Supreme Court of India, 7 Nov 2024. DRI officers assigned functions under section 2(34) are proper officers and may issue show cause notices under section 28.
• M/S.N.C.Alexender vs The Commissioner Of Customs — Madras High Court, 9 Jun 2022. Show cause notices and adjudication orders issued by DRI officers are valid because they are appointed as 'Officers of Customs' under Section 4 of the Customs Act, 1962, and Section 97 of the Finance Act, 2022…
• Messrs Aztec Fluids And Machinery Pvt Ltd vs Union Of India — Gujarat High Court, 1 Apr 2022. A show cause notice for recovery of duty under Section 28 of the Customs Act can be issued only by the 'proper officer', and notices issued by the DRI are without authority and liable to be quashed per M/s Canon India,…
• Royal Industries Ltd vs C. Ludhiana — CESTAT, 30 Jun 2025. An adjudication order that relies on evidence not relied upon in the show cause notice and ignores the assessee's uncontradverted evidence, including re-warehousing certificates, while denying effective…
• M/S Sultan Tanneries And Leather Products vs Union Of India And 3 Othes — Allahabad High Court, 7 Apr 2022. An officer appointed by the Board as common adjudicating authority remains a 'proper officer'/officer of Customs competent to adjudicate the show cause notice assigned to him, and there is no right to cross-examine…
• M/S.Unik Traders vs The Additional Commissioner Of Customs — Madras High Court, 29 Nov 2021. Investigation and assessment are distinct functions: the DRI may only gather and pass on intelligence, while the 'proper officer' under Section 2(34) read with Notification No.40/2012-Cus (N.T.) alone may assess Bills…
• M/S Famina Knit Fabs vs Union Of India And Others — Punjab-Haryana High Court, 20 Sep 2019. A demand of duty drawback as erroneously or excessively availed is bad in law where the rule invoked (Rule 16, Drawback Rules, 1995) prescribes no machinery or procedure for determining and demanding such drawback, and…