DRI Officers Can Issue Show Cause Notices Under Customs Act: Supreme Court Allows Review Against Canon India Judgment

The Supreme Court has ruled that officers of the Directorate of Revenue Intelligence (DRI) are authorized to issue show cause notices under the Customs Act. This decision overturns the earlier Canon India judgment, which had questioned the validity of such notices issued by DRI officers. The court's ruling reinstates the DRI's authority, reinforcing its role in enforcing customs laws and regulations. This decision is expected to have significant implications for ongoing and future investigations, streamlining the enforcement process and upholding the integrity of India's customs framework.