Madras High Court upholds SCNs issued under Customs Act by DRI officers
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- Last Updated on 25 June, 2022
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Case Details: N.C. Alexender v. Commissioner of Customs - [2022] 139 taxmann.com 459 (Madras)
Judiciary and Counsel Details
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- C. Saravanan, J.
- S. Krishnanandh for the Petitioner.
- K. Mohanamurali Senior Panel Counsel for the Respondent.
Facts of the Case
The petitioner filed writ petition challenging the show cause notice and order passed by the officers from the Directorate of Revenue Intelligence. It submitted that Order-in-Original was without jurisdiction as it emanated from a person who was not a “proper officer” within the meaning of Section 2(34) of the Customs Act, 1962.
High Court Held
The Honorable High Court observed that the officers from the Directorate of Revenue Intelligence (DRI) are now explicitly recognized as “Officers of Customs” under the Customs Act, 1952 by virtue of the amendment to the Customs Act, 1962 vide amendment in the Finance Act, 2022.That apart, there is validation of all action taken by such officers under Section 97 of the Finance Act, 2022. The defence that officers were incompetent was no longer available to the petitioner. Therefore, this writ petition was liable to be dismissed on the ground that the officers of the Directorate of Revenue Intelligence (DRI) have indeed the power to issue Show Cause Notice.
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