DRI Officials Are Proper Officers Under Customs Act Post Canon-II: Delhi HC

Rani Enterprises Vs Principal Commissioner of Customs (Delhi High Court) The Delhi High Court addressed a writ petition filed by Rani Enterprises under Article 226 of the Constitution of India, primarily seeking the release of the petitioner’s goods. The goods were seized by the Directorate of Revenue Intelligence (DRI), Lucknow Zonal Unit, on June 25th and 26th, 2021. A Seizure Memo dated June 26, 2021, and an investigation report dated August 9, 2021, were issued by the DRI, followed by a Show Cause Notice dated October 25, 2021. The primary contention raised by the petitioner was rega...