Relief to Microsoft: Delhi HC Restores Customs Appeals after SC Ruling on DRI’s Jurisdiction to Issue Notice u/s 28 of Customs Act

The Delhi High Court has provided relief to the technology giant Microsoft by reinstating its customs appeals. This action follows a crucial ruling by the Supreme Court that clarified the jurisdiction of the Directorate of Revenue Intelligence (DRI). Based on the Supreme Court's clarification, the Delhi High Court found it appropriate to restore Microsoft's appeals, ensuring that the company has proper legal recourse to address its customs-related grievances. This development highlights the importance of jurisdictional clarity in legal proceedings and its impact on the ability of parties to pursue their legal rights.