https://www.taxtmi.com/caselaws?id=423882 The Court upheld the jurisdiction of Directorate of Revenue Intelligence (DRI) officers to issue Show Cause Notices (SCNs) and Orders-in-Original (OIOs), citing their appointment as customs officers under the Customs Act, 1962. The Finance Act, 2022 validated actions by customs officers, including DRI officers, and required pending proceedings to comply with the amended provisions. SCNs and OIOs issued by DRI officers were deemed valid, with a directive for cross-examination of witnesses in adjudication proceedings. The Court noted the need to reconsider prior decisions in light of legislative changes and directed completion of pending proceedings in accordance with the law. en-us Thu, 09 Jun 2022 00:00:00 +0530 Wed, 12 Oct 2022 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423882 The Court upheld the jurisdiction of Directorate of Revenue Intelligence (DRI) officers to issue Show Cause Notices (SCNs) and Orders-in-Original (OIOs), citing their appointment as customs officers under the Customs Act, 1962. The Finance Act, 2022 validated actions by customs officers, including DRI officers, and required pending proceedings to comply with the amended provisions. SCNs and OIOs issued by DRI officers were deemed valid, with a directive for cross-examination of witnesses in adjudication proceedings. The Court noted the need to reconsider prior decisions in light of legislative changes and directed completion of pending proceedings in accordance with the law. Case-Laws Customs Thu, 09 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423882