Customs Act, 1962 – Section 2(34), 4, 5, 6, 17, 28, 28(11) and Finance Act, 2022 – Section 86, 87, 88, 94, 97 – This judgment concerns a review petition filed by the Customs Department against the Supreme Court’s prior decision in Canon India, which held that officers of the Directorate of Revenue Intelligence (DRI) lacked the authority to issue show cause notices under Section 28 of the Customs Act, 1962. The court in Canon India had opined that only officers assigned assessment functions under Section 17 could issue such notices.
The Supreme Court allows the review petition, reversing its earlier stance. It finds that the Canon India ruling failed to consider key aspects of the Customs Act:
DRI officers are appointed as customs officers under Section 4.