DEVILOG SYSTEMS INDIA Vs. COLLECTOR OF CUSTOMS, BANGALORE

JUDGEMENT

(1.) In this reference at the instance of the Assessee the following question has been referred to us by the Customs Excise & Gold (Control), Appellate Tribunal, South Regional Bench at Madras for our opinion :

(2.) The referred question would require consideration of the following two points :

(3.) The learned counsel for the Assessee submitted that the notices issued by the Assistant Collector of Customs, I.A.D., Madras were ex-facie incompetent as that officer was concerned only with the auditing work of the Bangalore Office and the said officer had no authority to issue any such notice in connection with the imports at Bangalore as he is not the 'proper officer' as defined under Section 28 of the Act.