Proper officer need not be the very officer who cleared the goods under Customs Act, says SC

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Last updated: 17 March 2021
Quick Summary
The Supreme Court has clarified that the 'proper officer' responsible for clearing goods under the Customs Act does not have to be the specific officer who physically examined and cleared the consignment. This ruling addresses a key aspect of customs procedures, impacting how declarations and disputes are handled. The case involved a company seeking resolution under the Sabka Vishwas (Legacy Dispute Resolution) Scheme.

Court :
Bombay High Court

Brief :
Heard Mr. Prasannan Namboodiri, learned counsel for the petitioners and Mr. Pradeep Jetly, learned senior counsel for the respondents.

Citation :
WRIT PETITION (L) NO. 4416 OF 2020

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