Begin typing your search above and press return to search.
![Delhi HC Holds DRI Officers as Proper Authorities under Section 28: Restores Microsoft India’s Customs Appeals for Merit Hearing [Read Order]](https://images.taxscan.in/h-upload/2025/11/01/500x300_2101584-delhi-hc-holds-dri-officers-proper-authorities-under-section-28-restores-microsoft-india-customs-appeals-for-merit-hearing-txn.webp "Delhi HC Holds DRI Officers as Proper Authorities under Section 28: Restores Microsoft India’s Customs Appeals for Merit Hearing [Read Order]")
Delhi HC Holds DRI Officers as Proper Authorities under Section 28: Restores Microsoft India’s Customs Appeals for Merit Hearing [Read Order]
The Delhi High Court held that officers of the Directorate of Revenue Intelligence (DRI) are indeed “proper officers” under Section 28 of the...
![DRI Officers Held as Proper Officers under Customs Act: Delhi HC Allows Revenues Appeal Following Supreme Court Verdict [Read Order]](https://images.taxscan.in/h-upload/2025/10/12/250x150_2095854-dri-officers-proper-officers-customs-act-delhi-hc-revenues-appeal-supreme-court-verdict-taxscan.webp "DRI Officers Held as Proper Officers under Customs Act: Delhi HC Allows Revenues Appeal Following Supreme Court Verdict [Read Order]")
![No Change in Classification of Denim Fabric As per CRCL Report: CESTAT set aside Penalty under Customs Act in absence of Misdeclaration [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/No-Change-in-Classification-Denim-Fabric-CRCL-Report-CESTAT-Penalty-under-Customs-Act-absence-of-Misdeclaration-taxscan.jpg "No Change in Classification of Denim Fabric As per CRCL Report: CESTAT set aside Penalty under Customs Act in absence of Misdeclaration [Read Order]")
![Lack of Corroboration with Evidence: Delhi HC rejects Letter for Withdrawal of Shipments [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Lack-of-Corroborative-evidence-Corroborative-evidence-Delhi-High-Court-Withdrawal-of-Shipments-Shipments-taxscan.jpg "Lack of Corroboration with Evidence: Delhi HC rejects Letter for Withdrawal of Shipments [Read Order]")
'Proper Officer' assessed Bill of Entry has Jurisdiction to Issue Notice: CESTAT quashes SCN by DRI [Read Order]
The CESTAT, Allahabad bench, while quashing the customs proceedings, held that the “Proper Officer” who assessed the Bill of Entry has the jurisdiction to issue show cause notice under section 28 of...
![Proper Officer assessed Bill of Entry has Jurisdiction to Issue Notice: CESTAT quashes SCN by DRI [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Proper-Officer-Bill-of-Entry-Jurisdiction-Issue-Notice-CESTAT-show-cause-notice-DRI-Taxscan.jpg "Proper Officer assessed Bill of Entry has Jurisdiction to Issue Notice: CESTAT quashes SCN by DRI [Read Order]")
DRI Officer not Competent Authority to issue Show Cause Notice and Adjudicate Same as 'Proper Officer' under Customs Act: Rajasthan HC [Read Order]
The Rajasthan High Court has held that the DRI Officer has no competent authority to issue show cause notice and adjudicate the same as "proper officer" under Customs Act. The petitioner, M/s...
![DRI Officer not Competent Authority to issue Show Cause Notice and Adjudicate Same as Proper Officer under Customs Act: Rajasthan HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/DRI-Officer-show-cause-notice-proper-officer-Customs-Act-Rajasthan-HC-taxscan.jpg "DRI Officer not Competent Authority to issue Show Cause Notice and Adjudicate Same as Proper Officer under Customs Act: Rajasthan HC [Read Order]")
![Supreme Court to hear on Power of DRI Officers to issue SCNs [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Supreme-Court-hear-Power-DRI-Officers-SCNs-SCN-DRI-Taxscan.jpg "Supreme Court to hear on Power of DRI Officers to issue SCNs [Read Order]")