Tax alert: DRI officers are “proper officers” for issuance of Show Cause Notice under Section 28 of Customs Act, 1962 has been saved
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Tax alert: DRI officers are “proper officers” for issuance of Show Cause Notice under Section 28 of Customs Act, 1962
11 November 2024
The Supreme Court (SC) has allowed the Revenue Department’s review petition challenging its 2021 ruling in the Canon India Private Ltd. case, which previously held that the Directorate of Revenue Intelligence (DRI) officers lacked authority under the Customs Act, 1962, to issue Show Cause Notices (SCN), thereby questioning the validity of various SCNs issued by DRI to different entities. The Supreme Court has now clarified that DRI officers have the power to issue SCNs under Section 28 of the Customs Act.
