DRI Officers Can Issue SCN Under Customs Act: Supreme Court Overturns Its Canon India Judgment

The Supreme Court of India has ruled that officers of the Directorate of Revenue Intelligence (DRI) are empowered to issue show cause notices (SCNs) under the Customs Act, overturning its previous judgment in the Canon India case. This landmark decision restores the DRI's authority, which had been questioned following the earlier judgment that deemed such notices issued by DRI officers invalid. The reversal is expected to have significant implications for ongoing and future customs-related investigations, reinforcing the role of the DRI in enforcing customs laws and regulations. This decision aims to streamline the enforcement process and uphold the integrity of India's customs framework.