https://www.taxtmi.com/caselaws?id=419056 The Supreme Court ruled that without proper entrustment under Section 6 of the Customs Act, officers of the Directorate of Revenue Intelligence (DRI) cannot exercise functions designated to Customs Officers. Consequently, the proceedings initiated by the Additional Director General of DRI were deemed invalid. The Court dismissed the appeal by the Commissioner of Customs, emphasizing the importance of adhering to jurisdictional protocols in customs matters. The decision highlighted that legal proceedings must meet jurisdictional requirements to be valid and enforceable, underscoring the significance of competent authorities operating within the legal framework. en-us Thu, 20 Jan 2022 00:00:00 +0530 Fri, 15 Apr 2022 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419056 The Supreme Court ruled that without proper entrustment under Section 6 of the Customs Act, officers of the Directorate of Revenue Intelligence (DRI) cannot exercise functions designated to Customs Officers. Consequently, the proceedings initiated by the Additional Director General of DRI were deemed invalid. The Court dismissed the appeal by the Commissioner of Customs, emphasizing the importance of adhering to jurisdictional protocols in customs matters. The decision highlighted that legal proceedings must meet jurisdictional requirements to be valid and enforceable, underscoring the significance of competent authorities operating within the legal framework. Case-Laws Customs Thu, 20 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419056