DRI initiates search at corporate office and Ahilyanagar plant over HSN code for bulk Scotch imports
DRI initiated a search on October 22, 2026 under Section 105 of the Customs Act, 1962 at the corporate office and Ahilyanagar plant.
By ScoutQuest · · 2 min read
- Authority
- Directorate of Revenue Intelligence (DRI), Mumbai Zonal Unit
- Search Date & Statute
- search on October 22, 2026 under Section 105 of the Customs Act, 1962
- Locations Searched
- corporate office and one of its manufacturing facilities at Ahilyanagar; last of the searches concluded at 18:00 hrs IST
An exchange update dated October 23, 2026 discloses a search by the Directorate of Revenue Intelligence at the company's premises.
What the company disclosed
- Authority: Directorate of Revenue Intelligence (DRI), Mumbai Zonal Unit.
- Action: a search initiated under Section 105 of the Customs Act, 1962.
- Where: the corporate office of the company and one of its manufacturing facilities at Ahilyanagar.
- When: initiated on October 22, 2026; the last of the searches concluded at 18:00 hrs IST.
- Why, as stated by the company: it understands the search operations form part of an industry-wide exercise by the Revenue Authority relating to an industry-wide review of the applicability of HSN code for import of bulk Scotch.
- Impact, as stated by the company: there is no impact on the financial, operation or other activities of the company as of now.
How the company says it responded
- It extended full cooperation and assistance in the matter.
- It furnished all documents, clarifications and information sought by DRI during the search.
What this means in simple terms
A search under Section 105 of the Customs Act is a step taken by the customs authority to examine records and premises in connection with a matter it is looking into. Here, the subject described is the HSN code — the classification code used for imported goods — as applied to imports of bulk Scotch.
The company's own description places the action within an industry-wide review rather than something limited to it, and its stated position is that there is no impact on financials or operations as of now.
What to take away
- The action is described as a search proceeding, not an order or a demand.
- The company links it to a broader, industry-wide review of HSN code applicability on bulk Scotch imports.
- The company's stated position on impact, and the industry-wide framing, are its own characterisations in this disclosure.
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