Supreme Court restored DRI officers’ powers to recover dues under the Customs Act.
The Supreme Court overturned the 2021 verdict and stated that Directorate of Revenue Intelligence (DRI) officers have the authority to issue notices and recover dues under the Customs Act, 1962.
The Supreme Court has reviewed the decision of the Canon India Pvt Ltd vs Commissioner of Customs case filed by the customs department in 2021.
A circular was issued by the CBEC in 1999 that empowered officers of the DRI to issue notices under Section 28 of the Customs Act.
A notification was also issued in 2011 which stated that DRI officers could perform the functions of a “proper officer” under the Customs Act.
The Directorate of Revenue Intelligence (DRI) is an Indian intelligence agency.
It is India’s apex anti-smuggling intelligence, investigations and operations agency.
