2023 (6) TMI 1302 - HC - Customs

Violation of principles of natural justice - Seeking for review of the decision in COMMISSIONER OF CUSTOMS VERSUS CANON INDIA PVT. LTD. 2022 (8) TMI 888 - SC ORDER - Article 32 of the Constitution of India - HELD THAT - The Supreme Court having noted the order passed in Review Petition No. 400 of 2021 in the case of COMMISSIONER OF CUSTOMS VERSUS CANON INDIA PVT. LTD. 2022 (8) TMI 888 - SC ORDER , has adjourned the said proceedings awaiting the decision of the review petition. The present petitions would be required to be adjudicated finally as agreed by the learned counsel for the parties. Hence Rule. Respondents waive service.

Summary

Issues involved:
Multiple writ petitions involving common issues of law, challenge to impugned orders by revenue authorities, impact of Supreme Court decision in Canon India Pvt. Ltd., and challenge to Finance Act 2022 amendment.

Summary:

Issue 1 - Common Legal Issues:
The High Court acknowledged that the present writ petitions share common legal issues, previously noted by a co-ordinate bench. The petitioners argued that the revenue authorities' orders are not in line with legal principles established by the Supreme Court in the case of M/s. Canon India Private Limited v. Commissioner of Customs. They mentioned a pending review petition before the Supreme Court regarding the Canon India Pvt. Ltd. decision and highlighted an amendment in the Finance Act 2022 aimed at addressing the Supreme Court's ruling. The Court noted that the 2022 amendment is also being challenged in writ petitions before the Supreme Court, with proceedings adjourned pending a decision on the review petition.

Issue 2 - Adjudication and Interim Orders:
Considering the circumstances, the Court deemed it necessary to adjudicate the present petitions conclusively, as agreed upon by the parties. Therefore, the Court issued a rule, with respondents waiving service. The interim orders previously issued were directed to remain in effect until a final decision is reached on the petitions.

Issue 3 - Future Proceedings:
The Court granted liberty to the parties to approach the Court once the Supreme Court proceedings are concluded. In the interim, the parties were instructed to complete the pleadings on the petitions, ensuring the progression of the legal process.