Directorate of Revenue Intelligence have many officers.
Some views on their powers are useful.
It was explained in Canon India Private Limited vs Commissioner of Customs [2021] GCtR 524 (SC), a three-Judge Bench has held that in the absence of an entrustment under Section 6 of the Customs Act 1962, an officer of the Directorate of Revenue Intelligence will not have jurisdiction to exercise the functions entrusted to Customs Officers under the provisions of the Act.
Written by
Vishal
Delhi
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