Alerts & Updates 11th Nov 2024

The Jurisdictional Authority of the DRI: Supreme Court’s Review in Canon India Case

Authors

Jignesh Ghelani Partner | Mumbai
Navaz PC Principal Associate | Bengaluru
Darshan Madekar Principal Associate | Mumbai

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In a pivotal legal development, the Supreme Court recently reviewed its 2021 judgment in Canon India Private Limited [2021 (3) TMI 384] dated 09.03.2021, which questioned the jurisdiction of the Directorate of Revenue Intelligence (‘DRI’) to issue show-cause notices (‘SCNs’) under Section 28 of the Customs Act, 1962 (‘the Customs Act’). The Court vide judgment dated 09.03.2021 initially held that the DRI officers lacked jurisdiction to issue SCNs, reasoning that only officers involved in assessment under Section 17 could initiate SCN proceedings under Section 28.

However, in its recent judgment dated 07.11.2024, in Review Petition No. 400/2021, following a Department-filed Review Petition, the Supreme Court reversed the stance, affirming the DRI’s jurisdiction to issue SCNs.

Read the detailed update here

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