Punjab & Haryana High Court Upholds DRI’s Jurisdiction As ‘Proper Officer’ to Issue SCNs

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Punjab & Haryana High Court Upholds DRI’s Jurisdiction As ‘Proper Officer’ to Issue SCNs

Indirect Taxes

Published on

06/12/2025

By Mariya Paliwala

Punjab & Haryana High Court Upholds DRI’s Jurisdiction As ‘Proper Officer’ to Issue SCNs

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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…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Punjab & Haryana High Court Upholds DRI’s Jurisdiction As ‘Proper Officer’ to Issue SCNs

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