IS DRI has power to issue the SCN in DBK case

[GurjeetSingh Walia]

As the DRI is the proper officer of Customs for the issuing show case and recovery of duties under section 28 as per amendment made vide notification issued in 2011 but the recovery of DBK is not under section 28 so is they are the competent authority to issue show cause notice in the DBK Cases.

AI Summary

DRI Lacks Authority to Issue Show Cause Notices in Duty Drawback Cases Under Rule 16 A discussion on a legal forum focused on whether the Directorate of Revenue Intelligence (DRI) has the authority to issue show cause notices (SCN) in Duty Drawback (DBK) cases. Participants debated if the DRI, as a customs officer, could issue SCNs under section 28, while DBK cases fall under Rule 16 of the DBK Rules. References were made to case law, including CESTAT and High Court judgments, which clarified that DRI officers lack jurisdiction for issuing such notices under Rule 16. The consensus was that DRI cannot issue SCNs for DBK cases without proper amendments.