DRI officers as proper officers under Customs law sustain show cause notices and defeat a jurisdiction-based remand.

Officers of the Directorate of Revenue Intelligence were treated as proper officers competent to issue show cause notices for recovery of duty under Section 28 of the Customs Act, 1962, following the binding Supreme Court review decision in the Canon India line. On that basis, a remand made only to reconsider the jurisdictional objection could not stand. The jurisdictional challenge therefore failed, the Tribunal's remand order was set aside, and the matter was remitted for consideration of the Revenue appeal on merits.

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Issues: Whether officers of the Directorate of Revenue Intelligence were competent proper officers to issue the show cause notice and whether the order of remand on that jurisdictional question could stand.

Analysis: The binding Supreme Court review decision in the Canon India line, as applied here, held that officers of the Directorate of Revenue Intelligence are proper officers competent to issue show cause notices for recovery of duty under Section 28 of the Customs Act, 1962. In view of that position, the earlier remand made only for reconsideration of the jurisdictional issue could not be sustained.

Conclusion: The jurisdictional objection failed, and the order of the Tribunal was set aside.

Final Conclusion: The appeal succeeded, the matter was remitted for consideration of the Revenue appeal on merits, and the Tribunal's remand order stood annulled.

Ratio Decidendi: Officers of the Directorate of Revenue Intelligence are proper officers competent to issue show cause notices under Section 28 of the Customs Act, 1962, and a remand resting on the contrary view cannot stand.

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