DRI Officers Can Issue Show-Cause Notices Under Customs Act : Supreme Court Allows Review Against 'Canon India' Judgment

The Supreme Court today (November 7) held that the officers of the Directorate of Revenue Intelligence(DRI) have the power to exercise powers under the Customs Act, 1962 to issue show-cause notices and recover duties The Court held that DRI officers are "proper officers" to issue show cause notices under Section 28 of the Customs Act, 1962. "Subject to the observations made in the j…