The Punjab & Haryana High Court has dismissed three long-pending writ petitions filed in 2007 by Ludhiana-based bicycle and component exporters, holding that the Directorate of Revenue Intelligence (DRI) officers are “proper officers” for issuing show cause notices (SCNs) under Section 28 of the Customs Act, 1962. The Bench of Justice Sanjeev Prakash Sharma and…
