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of <h1>Supreme Court Upholds Section 97 of Finance Act 2022 Validating Past DRI Notices Under Customs Act Section 28.</h1> The Supreme Court upheld the constitutional validity of Section 97 of the Finance Act, 2022, which validates past show cause notices issued by Directorate of Revenue Intelligence (DRI) officers under Section 28 of the Customs Act, 1962. The Court found that the Finance Act effectively cured the jurisdictional defect identified in the Canon India case. It ruled that DRI officers are proper officers for issuing such notices and that the retrospective application of amendments is constitutional. The decision also set aside the Delhi High Court's ruling in Mangali Impex and upheld the Bombay High Court's decision in Sunil Gupta, emphasizing legislative competence and judicial deference in economic policy matters.
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