Delhi HC quashes CESTAT Ruling Invalidating DRI’s Jurisdiction to Issue Notices u/s 28 of Customs Act

The Delhi High Court has quashed a CESTAT ruling that invalidated the Directorate of Revenue Intelligence's (DRI) jurisdiction to issue notices under Section 28 of the Customs Act. Section 28 deals with the recovery of duty not levied or short-levied or erroneously refunded. The High Court's decision reinstates the DRI's authority to issue such notices, which is crucial for the agency's role in combating customs duty evasion. The quashing of the CESTAT ruling suggests that the High Court found the DRI's jurisdictional powers to be valid under the law. This ruling has significant implications for ongoing and future customs duty evasion cases investigated by the DRI.