SC restores DRI officers' powers to issue show-cause notices under Customs Act

Writing a 162-page judgment for the bench, Justice Pardiwala upheld the authority of DRI officers

NEW DELHI: In a significant decision impacting customs enforcement across the country, the Supreme Court held on Thursday that officers of the Directorate of Revenue Intelligence (DRI) have the authority to seek recovery of duties on goods already cleared for import by the customs department.

Allowing a review plea of the customs department, a bench comprising Chief Justice DY Chandrachud and Justices JB Pardiwala and Manoj Misra overturned the apex court's 2021 ruling, penned by the then CJI S A Bobde, that DRI officers are not "proper officers" for issuing notices under Section 28 of the Customs Act, 1962.

Writing a 162-page judgment for the bench, Justice Pardiwala upheld the authority of DRI officers to issue show-cause notices and recover duties under the Act.