Delhi HC quashes CESTAT Ruling Invalidating DRI’s Jurisdiction to Issue Notices u/s 28 of Customs Act [Read Order]

The Delhi High Court quashed a CESTAT order that invalidated DRI’s jurisdiction under Section 28 of the Customs Act, reaffirming its authority in light of the Supreme Court’s Canon-II ruling.
Delhi HC - Quashes - CESTAT - TAXSCAN

In a recent decision, the Delhi High Court quashed a ruling by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) that had invalidated the jurisdiction of the Directorate of Revenue Intelligence (DRI) to issue show cause notices under Section 28 of the Customs Act, 1962. The case arose from a customs appeal filed by…

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