DRI officer not the ‘proper officer’ to issue Show Cause Notice - Impact of the recent judgment of the Supreme Court

Virtual Webinar

17 March 2021 | 04:30pm - 06:00pm

The Supreme Court in a recent landmark judgement has held that DRI officer is not ‘the proper officer’ to issue show cause notices under Section 28(4) of the Customs Act, 1962. The genesis of the dispute was an investigation initiated by the DRI in 2013 which culminated into a show cause notice in August 2014, covering imports made between 2012-2014.

This full bench judgment of the Supreme Court will not only have implications on show cause notices issued by DRI officers, but also on all instances of litigation whose genesis is a show cause notice issued by a different investigative agency/department of the Indian Government.

Lakshmikumaran & Sridharan (L&S) is pleased to organise a webinar to discuss the far-reaching implications of this judgment of the Supreme Court.

The webinar will broadly cover:

  • Analysis of key findings in the judgment.
  • Interpretation of the phrase ‘the proper officer’ and the principle of ‘comity’.
  • Entrustment of powers under Section 6 of the Customs Act. 
  • Sustainability of demand by invoking the extended period of limitation.
  • Implication of this judgment on the ongoing and future litigations.
  • The way forward.


  • V Lakshmikumaran, Managing Partner
  • R Parathasarathy, Principal Partner
  • T Viswanathan, Principal Partner
  • DP Vaidya, Executive Partner
  • S Vasudevan, Executive Partner
  • Anshul Mathur, Partner
  • Karanjot Singh, Principal Associate