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CBIC Notifies Deputy DRI or Assistant DRI to act as the proper officer under the Customs [Read Notification]

CBIC Notifies Deputy DRI or Assistant DRI to act as the proper officer under the Customs [Read Notification]
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In a significant move, the Central Board of Indirect Taxes and Customs (CBIC) has notified that the Deputy DRI or Assistant DRI to act as the proper officer under the Customs Act, 1962. This is in the light of recent judicial verdicts wherein the Courts have struck down the show cause notices issued by the DRI for want of jurisdiction. The controversy was finally concluded with the...


In a significant move, the Central Board of Indirect Taxes and Customs (CBIC) has notified that the Deputy DRI or Assistant DRI to act as the proper officer under the Customs Act, 1962.

This is in the light of recent judicial verdicts wherein the Courts have struck down the show cause notices issued by the DRI for want of jurisdiction. The controversy was finally concluded with the amendment vide Finance Act, 2022.

A notification issued on Thursday inserted in NN. 26/2022 (Customs), so as to introduce the Deputy Director of Revenue Intelligence or Assistant Director of Revenue Intelligence as the proper officer under Section 109A (i.e. Power to undertake controlled delivery of any consignment of goods).

To Read the full text of the Notification CLICK HERE

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