Supreme Court Empowers DRI Officers: Landmark Customs Enforcement Ruling

The Supreme Court has affirmed that Directorate of Revenue Intelligence officers can issue show-cause notices and recover duties on goods already cleared for import. The decision overturns a previous 2021 ruling and clarifies DRI's authority under the Customs Act, impacting numerous pending duty-related cases.

In a pivotal decision, the Supreme Court has affirmed the authority of Directorate of Revenue Intelligence (DRI) officers to issue show-cause notices and recover duties on already cleared goods, reshaping customs enforcement nationwide.

This ruling overrides the apex court's 2021 decision, which deemed DRI officers improper under section 28 of the Customs Act, 1962. The bench, led by Chief Justice D Y Chandrachud, emphasized the need for proper legal interpretation.

The decision provides a significant boost to customs authorities, addressing numerous pending cases and clarifying proper jurisdiction for issuing notices. It also provides guidelines for handling cases already challenged in high courts across the country.

(With inputs from agencies.)