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2021 (10) TMI 1334 - HC - CustomsJurisdiction - proper officer to issue SCN - Section 28(4) of the Customs Act, 1962 - HELD THAT - Going by M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS 2021 (3) TMI 384 - SUPREME COURT and COMMISSIONER OF CUSTOMS, KANDLA VERSUS M/S. AGARWAL METALS AND ALLOYS 2021 (9) TMI 316 - SUPREME COURT , it follows as an inevitable sequitur that impugned SCN has not been issued by a 'proper officer' within the meaning of Section 28(4) of said Act read with Section 2(34) of said Act. Registry to group all the writ petitions and list them together with captioned matter under the caption 'SCNs under Section 28(4) of Customs Act' in the next listing - List on 25.10.2021. It is made clear that the next listing shall be peremptory.
Issues: Challenge to Show Cause Notice under Section 28(4) of the Customs Act, 1962
In this judgment, the main issue revolves around the challenge to a 'Show Cause Notice' (SCN) issued under Section 28(4) of the Customs Act, 1962. The petitioners argue that the notice was not issued by a proper officer. The court notes that the matter is governed by the principles established in the Canon India case and the Agarwal Metals case by the Hon'ble Supreme Court. It is emphasized that the impugned SCN was not issued by a 'proper officer' as defined under the relevant sections of the Customs Act, based on the precedents set by the aforementioned cases. The Solicitor informs the court about a review petition filed in the Supreme Court and requests a rescheduling of the matter, ensuring that the impugned SCN will be put on hold until the next listing. Furthermore, another aspect of the case is highlighted, where the counsel for the writ petitioner mentions a batch of pending writ petitions addressing the same issue. The court directs the registry to group all the related writ petitions together for a consolidated hearing in the next listing under the caption 'SCNs under Section 28(4) of Customs Act.' The case is scheduled for the next hearing on a specific date, with a clear instruction that the listing is mandatory.
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