DRI Officers Not Competent Authority To Issue Show Cause Notice U/S 28, 124 Of Customs Act: Rajasthan High Court

\”The Rajasthan High Court has held that officers of Directorate of Revenue Intelligence (DRI) are not a competent authority to issue show cause notice and adjudicate the same as \”proper officer\” under Section 28 and 124 the Customs Act, 1962.

A division bench of Chief Justice Akil Kureshi and Justice Sameer Jain, rued,

\”DRI officer is not Competent Authority to issue show cause notice and adjudicate the same as \”proper officer\”. The Act, the notification relied upon do not define and bring the DRI officers within four corners of \”proper officers\” having functions and powers to act under Section 28 of the Act of 1962 \”

Judgment: M/S Fairdeal Shipping Agency Pvt Ltd. v.. The Joint Commissioner of Customs (Preventive)

Source: www.livelaw.in