DRI officers held as proper officers under Customs Act: Delhi HC allows revenue’s appeal following SC verdict

This article focuses on a decision of the Delhi High Court allowing the revenue’s appeal and holding that DRI (Directorate of Revenue Intelligence) officers can be treated as “proper officers” under the Customs Act, in light of a precedent Supreme Court decision. The ruling clarifies the authority and jurisdiction of DRI officials in customs investigations and enforcement. The article discusses legal provisions under the Customs Act, the argument whether DRI officers qualify as proper officers for purposes of search, seizure, adjudication, etc., the influence of the Supreme Court’s prior judgment, and the consequences for customs enforcement practice going forward.