DRI officers were appointed as officers of customs through...

DRI officers were appointed as officers of customs through notifications issued by the Department of Revenue, empowering them to issue show cause notices u/s 28 of the Customs Act, 1962. The Supreme Court's decision in Canon India erroneously held that DRI officers lacked jurisdiction, failing to consider Sections 2(34) and 5 of the Act which assign functions to proper officers. The reliance on Sayed Ali was misplaced as it dealt with different circumstances. Section 28(11) does not lead to chaos, as feared in Mangali Impex, due to the policy of excluding other officers once a notice is issued. Section 97 of the Finance Act, 2022, validating notices u/s 28, is constitutional. The Court provided directions for pending cases challenging jurisdiction, allowing appeals and remanding matters for adjudication on merits by proper officers u/s 28. The Canon India ruling on limitation remains undisturbed.