Power Of DRI Officers To Issue Show-Cause Notices Under Customs Act And A 'Flux' In The Legal Position: Delhi HC Discusses

The Delhi High Court discussed the power of Directorate of Revenue Intelligence (DRI) officers to issue show cause notices under the Customs Act. The court clarified the legal position regarding the scope of powers granted to DRI officers, addressing the situation where show cause notices had been issued without sufficient grounds. The ruling emphasizes the need for DRI officers to follow proper procedures when issuing notices, and ensures that their actions are subject to judicial review. The judgment provides clarity on the powers of DRI officers under the Customs Act, protecting individuals and entities from potential misuse of authority.