Delhi HC Holds DRI Officers As Proper Authorities Under Section 28; Restores Microsoft India’s Customs Appeals For Merit Hearing

The Delhi High Court held that Directorate of Revenue Intelligence (DRI) officers are “proper officers” under Section 28 of the Customs Act, thus authorized to issue show cause notices and adjudicate demands. The Court restored Microsoft India’s pending customs appeals for a merit hearing, emphasizing that jurisdictional objections could not override substantive adjudication. The ruling reinforces DRI’s enforcement powers post earlier judicial ambiguities and ensures continuity in anti-evasion proceedings under customs law, safeguarding government revenue.