DRI officers would be ‘Proper Officers’ under Customs: Delhi HC clarifies Jurisdiction Issue with SC ruling

DRI Officers Would Be Proper Officers Under Customs; Delhi HC Clarifies Jurisdiction Issue with SC Ruling The Delhi High Court has clarified that Directorate of Revenue Intelligence (DRI) officers are to be considered "proper officers" under the Customs Act, addressing a jurisdictional issue in light of a Supreme Court ruling. This clarification resolves ambiguity regarding the authority of DRI officers to issue show-cause notices and conduct investigations under customs law. The decision strengthens the investigative powers of DRI, ensuring their actions are legally valid and aligned with judicial precedents.