This podcast discusses the verdict of the Supreme Court on the Directorate of Revenue Intelligence (DRI) in the Canon India case. The Supreme Court held that ‘DRI or any other investigation agency had no authority in law to issue an SCN under Section 28(4) of the Customs Act for recovery of duties’. 

Audio Source: An article published by Financial Express in July 2021 https://www.financialexpress.com/opinion/defining-dris-turf-powers/2282325/  

Authors:  Viswanathan T, Principal Partner (L&S), and Rachit Jain, Partner (L&S) 

Voice: Sahana Rajkumar, Principal Associate (L&S) 

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