2025-VIL-1283-DEL-CU
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CUSTOMS High Court Cases

Customs - Jurisdiction of DRI Officials under Customs Act, 1962 - Petitioner's challenge the jurisdiction of DRI Officials as 'proper officers' to conduct proceedings under Section 28 of the Customs Act, 1962 - Whether the alleged demand under Sections 28(4) and 28AAA of the Customs Act, 1962 has fructified against the Petitioner - HELD - The Supreme Court in the review petition in Canon case has held that the officers of the Directorate of Revenue Intelligence, Commissionerates of Customs (Preventive), Directorate General of Central Excise Intelligence and Commissionerates of Central Excise and other similarly situated officers are 'proper officers' for the purposes of Section 28 and are competent to issue show cause notices thereunder. Therefore, the challenge in the present petition regarding the jurisdiction of the DRI Officials to issue summons can no longer sustain - The alleged demand under Sections 28(4) and 28AAA is in the nature of an advisement to the Petitioner to pay the amount, failing which a Show Cause Notice would be issued. The matter is still at the stage of investigation and the demand has not yet fructified against the Petitioner in accordance with law. The Department has clarified that it does not intend to take any coercive steps at this stage and only seeks to record the Petitioner's statement during business hours - the petitioner is directed to cooperate with the Department for recording the statement, subject to which no coercive steps of arrest shall be taken against the proprietor of the Petitioner – The petition is disposed of
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