$~20 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 3185/2022&CM APPL. 9263/2022 MS. CHAN KAI LI .....Petitioner Through: Ms. Sangita Bhayana, Adv.

versus SH. SUMIT KUMAR ., INTELLIGENCE OFICER , DRI AND ANR .....Respondents Through: Ms. Vertika Sharma, Ms.

Khushboo and Mr. Kunal Goswami, Advs.

CORAM:

JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

O R D E R

% 08.12.2025

1. This hearing has been done through hybrid mode.

2. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, challenging the seizure memo dated 28^th August, 2019 as also the Show Cause Notice (hereinafter, ‘SCN’) dated 29^th December, 2020 issued by the Directorate of Revenue Intelligence (hereinafter, ‘DRI’).

3. The primary challenge in the present petition was to the power of the DRI officials who were contended to be not ‘proper officers’ under the Customs Act, 1962.

4. This issue has been decided by the Supreme Court in Review Petition No. 400 of 2021 titled Commissioner of Customs vs. M/s. Canon India Pvt. Ltd. The relevant extract of the Canon India Pvt. Ltd.

(Supra) decision is set out below:

“168. In view of the aforesaid discussion, we conclude that:

[…]

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