The Directorate of Revenue Intelligence (“DRI“), which functions under the Central Board of Indirect Tax and Customs (Ministry of Finance, Department of Revenue), is an anti-smuggling intelligence, investigation, and operations agency of India.
DRI enforces the provisions of the Customs Act, 1962 (“Customs Act“) and over fifty other allied legislations, including the Arms Act, 1959, Narcotic Drugs and Psychotropic Substances Act, 1985, Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974, Wildlife Protection Act, 1972, and Antiquities and Art Treasures Act, 1972.
DRI operates to secure India’s national and economic security by preventing smuggling of contraband such as gold, narcotics, fake Indian currency notes, firearms, wildlife and environmental products, and antiques. It also functions to prevent the proliferation of black money, trade-based money laundering, and commercial frauds.
Please refer to the below document to read the thought paper by Shareen Gupta.
The thought paper was also published in Mondaq.