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    <title>2024 (12) TMI 754 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The P&amp;amp;H HC dismissed writ petitions challenging show cause notices issued by DRI officers on jurisdictional grounds. Petitioners argued DRI officers lacked authority to issue notices and conduct investigations, claiming illegal retention of seized documents without legal sanction. The court relied on SC precedent in Canon India Pvt. Ltd. case, which established that DRI officers are properly appointed customs officers under government notifications from 1990 and 2002. The court held DRI officers have valid jurisdiction to issue notices and conduct investigations, rejecting petitioners&#039; jurisdictional challenge and disposing of all writ petitions.</description>
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    <pubDate>Wed, 04 Dec 2024 00:00:00 +0530</pubDate>
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      <title>2024 (12) TMI 754 - PUNJAB AND HARYANA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=763174</link>
      <description>The P&amp;amp;H HC dismissed writ petitions challenging show cause notices issued by DRI officers on jurisdictional grounds. Petitioners argued DRI officers lacked authority to issue notices and conduct investigations, claiming illegal retention of seized documents without legal sanction. The court relied on SC precedent in Canon India Pvt. Ltd. case, which established that DRI officers are properly appointed customs officers under government notifications from 1990 and 2002. The court held DRI officers have valid jurisdiction to issue notices and conduct investigations, rejecting petitioners&#039; jurisdictional challenge and disposing of all writ petitions.</description>
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      <pubDate>Wed, 04 Dec 2024 00:00:00 +0530</pubDate>
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