A
Central Board of Direct Taxes (CBDT)
B
Central Board of Indirect Taxes and Customs (CBIC)
C
Wildlife Crime Control Bureau (WCCB)
D
Directorate General of Foreign Trade (DGFT)
Correct answer: (b) Central Board of Indirect Taxes and Customs (CBIC)
Explanation
The DRI is India's apex anti-smuggling agency functioning under the Central Board of Indirect Taxes and Customs (CBIC) within the Ministry of Finance. Options A, C, and D name different bodies or boards.
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