DRI officers competent to to issue show cause notice u/s 28 Customs Act for recovery
November 7, 2024
Excise/Custom, Supreme Court
DRI officers are “proper officers” and are competent to issue show cause notice u/s 28 the Customs Act, 1962 for custom duty recovery – Supreme Court In a recent judgment, Hon’ble Supreme Court has held that officers of Directorate of Revenue Intelligence, Commissionerates of Customs (Preventive), Directorate General …