Supreme Court -DRI Not ‘The Proper Officer’ to issue recovery notice under Customs Act, 1962

Directorate of Revenue Intelligence (‘ is the apex intelligence and investigative agency

for matters relating to violation of the Customs Act However, when it comes to

administration of Customs Regulations there are limits to the agency’s powers as recently

held by Supreme Court in a landmark Ruling on jurisdiction and empowerment of officers of

DRI.

Amicus Customs Alert - Supreme Court Rules that DRI is not the 'Proper officer' to issue R.

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