TMI BlogJurisdiction - power of DRI to issue SCN - Proper Officer - Officers from Group-B who are already from...Jurisdiction - power of DRI to issue SCN - Proper Officer - Officers from Group-B who are already from the Customs Department can be appointed as “Officers of Customs”. Similarly, the Officers of Directorate of Revenue Intelligence (DRI) are appointed as “Officers of Customs” under notification issued under Section 4(i) of the Customs Act, 1962 - Thus, under Section 6 of the Customs Act, 1962, the powers and functions(duties) of the Board and/or “Officers of Customs” specified in Section 5 read ..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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