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Issues involved: Interpretation of sub-section (11) of Section 28 of the Customs Act, 1962 in light of Explanation 2 and conflict arising from the introduction of sub-section (11).
Summary: The High Court of Delhi observed that sub-section (11) of Section 28 of the Customs Act, 1962, introduced through the Customs (Amendment and Validation) Act, 2011, created a conflict with Explanation 2 of the same section. The conflict stemmed from sub-section (11) being a non-obstante provision in relation to judgments, decrees, or orders of courts or tribunals, but not in relation to other provisions of the Act, including Explanation 2. This conflict prompted the court to issue notices to the concerned parties for further clarification. The court accepted the notice on behalf of respondent No.2 and respondent No.1. Notices were also to be sent to respondents No.3 and 4. The court directed the filing of counter affidavits within four weeks and rejoinder affidavits within two weeks thereafter. The case was listed for further proceedings on 09.04.2013. During the interim period, the court allowed the proceedings to continue, and the adjudication order could be issued by the adjudicating authority. However, the court specified that the said order should not be enforced until further directives were provided by the Court.
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