DRI Officers’ Authority to Issue SCNs Under Customs Act: Delhi HC Analyzes its Unclear Legal Position

The Delhi High Court analyzed the unclear legal position of the Directorate of Revenue Intelligence (DRI) officers' authority to issue show-cause notices (SCNs) under the Customs Act. The court raised concerns regarding the scope of powers granted to DRI officers in relation to issuing SCNs and sought further clarification on the matter. The decision addresses an ongoing issue in customs law, where the legal authority of DRI officers has been questioned in various cases. The outcome of this case will likely have significant implications on the functioning of the DRI, particularly in its ability to initiate proceedings and enforce customs laws effectively. The case highlights the need for clearer legal guidelines in this area.