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of <h1>DRI Officers Empowered to Issue Notices Under Customs Act: Tribunal Seeks Clarity</h1> The Tribunal determined that DRI officers were empowered to issue show cause notices under the Customs Act following legislative amendments. Due to ... Jurisdiction - power of Directorate of Revenue Intelligence (DRI) to issue SCN - Held that: - similar issue has come up before this Tribunal on many earlier occasions also. The Tribunal remanded the cases to the original adjudicating authority - appeal allowed by way of remand. Issues:1. Jurisdiction of Directorate of Revenue Intelligence (DRI) officers to issue show cause notices under the Customs Act.2. Validity of show cause notice issued by DRI officers.3. Interpretation of relevant legal provisions and case laws regarding the appointment of proper officers.4. Conflict between decisions of different High Courts on the jurisdiction of DRI officers.5. Impact of Supreme Court stay order on conflicting High Court judgments.6. Consideration of recent judgments by the Delhi High Court on similar issues.Analysis:1. The main issue in this case revolves around the jurisdiction of DRI officers to issue show cause notices under the Customs Act. The appellant argued that the DRI officers were not proper officers as per Section 2(34) of the Customs Act, citing a Supreme Court decision. However, subsequent amendments and notifications empowered DRI officers to act as proper officers for issuing demand notices under Section 28 of the Act, starting from July 6, 2011. A retrospective amendment further confirmed the functions of proper officers to various DRI officers.2. The Tribunal noted that conflicting judgments from different High Courts added complexity to the matter. While the Delhi High Court ruled in favor of the assessee, stating that DRI officers lacked jurisdiction to issue show cause notices before a certain date, other High Courts like Bombay and Telangana took a different view. The matter eventually reached the Supreme Court, which granted a stay on the Delhi High Court's judgment, indicating the issue was still pending before the apex court.3. In light of these legal developments, the Tribunal decided to follow the precedent set by the Delhi High Court in a recent case involving a similar issue where the notice was also issued by DRI. The Tribunal set aside the impugned orders and remanded the matters to the original authority for a fresh decision. The Tribunal emphasized the need to await the Supreme Court's decision in the Mangli Impex case before proceeding with the merits of the case, ensuring the appellant's right to be heard during the process.4. Ultimately, the Tribunal's decision highlighted the importance of legal clarity and consistency in matters of jurisdiction and proper officer appointments under the Customs Act. By aligning with the Delhi High Court's approach and considering the ongoing legal proceedings at the Supreme Court level, the Tribunal aimed to ensure a fair and lawful resolution to the jurisdictional issues raised in the present appeals.
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