directorate of revenue intelligence
DRI Officers are “proper officers”; can issue show cause notices for recovery of duty under Customs Act: Supreme Court
The Court noted that the 2021 decision was rendered without taking note of the relevant statutory scheme under Customs Act, 1962 and government circulars and notifications issued which empowered the officers of Directorate of Revenue Intelligence (DRI) to issue show cause notices.
Delhi High Court dismisses plea by Centre for PIL and Harsh Mander seeking probe into alleged over invoicing by Essar Group, Adani Group among others
The petitions are premised upon a show cause notice issued by DRI promulgating that the intelligence has indicated that various entities of Adani Group and Essar Group were indulging in gross over-valuation of imported goods (zero or low duty rated) to siphon off money abroad from Public Listed Companies.