AdvertisementCommissioner of Customs Vs Canon India Pvt. Ltd. (Supreme Court of India) The Supreme Court disposed of a batch of review petitions, appeals and writ petitions involving the common question of whether officers of the Directorate of Revenue Intelligence (DRI) are “proper officers” competent to issue show cause notices under Section 28 of the Customs Act, 1962. The Review Petition filed by the Commissioner of Customs against the judgment dated 09.03.2021 in Canon India Pvt. Ltd. v. Commissioner of Customs was treated as the lead matter. The Court traced the background beginning with ...