DRI Officers Are Proper Officers Under Customs Act: Delhi HC

Icon Fibres Fabrics Pvt Ltd. Vs Commissioner of Customs (Delhi High Court) In a significant development for customs law enforcement, the Delhi High Court has declared that officers of the Directorate of Revenue Intelligence (DRI) are indeed “proper officers” under the Customs Act, 1962, and are competent to issue show cause notices under Section 28 of the Act. This clarification comes in light of the Supreme Court’s recent decision in Commissioner of Customs v. M/s Canon India Private Limited (Canon – II), pronounced on November 7, 2024, which resolved long-standing amb...