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of <h1>DRI Officers Authorized to Issue Show Cause Notices Under Customs Commissioner Powers</h1> Officers of the Directorate of Revenue Intelligence (DRI) are authorized to issue show cause notices in cases they investigate, as they have been appointed to customs commissioner roles under relevant notifications. While these officers can perform functions typical of Commissioners or their deputies within their jurisdiction, adjudication of such cases remains with the respective jurisdictional customs authorities. This practice aligns with previous instructions given to officers of the Directorate General of Anti Evasion. The Central Board of Excise & Customs has mandated that this directive be communicated to all departmental officers through standing orders, ensuring clarity on the DRI officers' authority to issue show cause notices following investigations.
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