The HC held that the officers of the Directorate of Revenue ...

Customs Officers from DRI Competent to Initiate Duty Recovery Proceedings: High Court Upholds Based on Supreme Court Precedent.

January 3, 2025

Case Laws Customs HC

The HC held that the officers of the Directorate of Revenue Intelligence are 'proper officers' u/s 28(4) of the Customs Act, 1962 and competent to initiate proceedings and issue show cause notices for recovery of duty. Relying on the SC's observation in Commissioner of Customs, the HC concluded that the DRI officers were duly appointed as customs officers through notifications issued by the Ministry of Finance. Consequently, the seizure proceedings initiated by the appellants were justified. The appeal was allowed.

View Source

← Previous Next →

The HC held that the officers of the Directorate of Revenue ...

Customs Officers from DRI Competent to Initiate Duty Recovery Proceedings: High Court Upholds Based on Supreme Court Precedent.

January 3, 2025

Case Laws Customs HC

You may also like:

Seizure of goods - Authority for initiating proceeding against the Petitioner - Power of DRI - Merely because one of the Officers in the search and seizure proceeding...

Validity of SCN - Jurisdiction - Proper officer to issue SCN - The entire proceedings initiated by officers of DRI in as much as by issuance of show cause notice under...

Jurisdiction - power of DRI to issue SCN - Proper Officer - Officers from Group-B who are already from the Customs Department can be appointed as “Officers of Customs”....

Jurisdiction of Preventive officer to initiate any proceeding including proceeding u/s 110(1) - Show Cause Notice for seized goods - The High Court determined that the...

The High Court held that once a proper officer initiates proceedings on a subject matter under the Central Goods and Services Tax Act, 2017 (CGST Act) or the Haryana...

The court held that Section 6(2)(b) of the Act treats the empowered officers under the SGST/UGST Act at the central level to be at par and does not prescribe for...

CIRP - Recovery of customs duty - adjudication of Bill of entry after initiation of Corporate Insolvency process - priority of IBC over the Customs Act - It is to be...

Whether the DRI officers are 'proper officers' for the purpose of Section 28 of the Customs Act, 1962? - Held Yes - The DRI officers are also Customs officers and have...

Jurisdiction - proper officer to issue SCN - Undisputedly, the bills of entry in this case were not assessed by the officers of DRI but by the officers of the Custom...

The Instruction issued by the Government of India (CBIC) provides guidelines for initiating recovery proceedings u/s 79 of the Central Goods and Services Tax Act, 2017...

Reopening of assessment u/s 147 v/s assessment u/s 153C - proceedings initiated u/s 132 - The correct course of reassessment is under section 153C not under section 147...

Jurisdiction - power of DRI to issue SCN u/s 28 of Customs Act - DRI are Proper Officers or not - availability of alternate remedy of appeal - In the present case, the...

Jurisdiction - Additional Director General of DRI was a proper officer or not - The Additional Director General of DRI not having, in the first instance, assessed and...

Proper officers - Whether DRI is the proper officer - jurisdiction of DRI to initiate proceedings - In the wake of Section 28(11) ibid, Show Cause Notices issued by DRI...

Proper officer - Jurisdiction of Initiate investigation proceedings by the Central GST and State GST authorities simultaneously - cross-empowerment - The Court found...

Quick Updates: