In the case of Canon India Private Limited, the Supreme Court has said that:

More importantly, however, when questioned in this regard, it is pointed out that Section 28(11) would come to the rescue of the petitioners for the reason that the Additional Director General will be treated as ‘proper officer’ under the said provision irrespective of the requirement declared in Section 2(34) of the Customs Act.

Accordingly, the case will stand listed on 08th March, 2022.

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