2023 (9) TMI 1425 - HC - Customs

Jurisdiction - power to issue SCN - HELD THAT - As and by way of ad-interim relief, the impugned Order dated 23rd February, 2023 is stayed, however, liberty to the Respondents to make an application for vacating the said order in the event the Respondents are of the opinion that the same ought not to be continued and/or after the decision of the Supreme Court in the pending Review/Writ Petition in the case of M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS 2021 (3) TMI 384 - SUPREME COURT .

Summary

Issues involved:
The issues involved in the judgment are the similarity of legal issues raised in the present petition to previous decisions, the pending review petition before the Supreme Court, and the challenge to the amendment made by the Finance Act, 2022.

Summary:

Similarity of Legal Issues:
The petitioner pointed out that the issues in the present petition align with previous decisions of the Supreme Court and this Court. The counsel for the petitioner referenced an order from a co-ordinate bench in a different case to support this contention. The respondent did not dispute this claim. The Court noted that there is a review petition pending before the Supreme Court related to a previous decision and an amendment brought by the Finance Act, 2022, is also under consideration by the Supreme Court.

Adjudication and Interim Relief:
In light of the similar legal issues raised in previous cases, the Court decided that the present petitions need to be adjudicated finally. The parties agreed to this decision. An interim order was issued to stay the impugned order dated 23rd February, 2023, with the provision for the respondents to apply for vacating the order if deemed necessary, or after the Supreme Court's decision on the pending Review/Writ Petition in the case of Canon India Private Limited.

Operative Directions:
The Court granted liberty to the parties to move the Court after the Supreme Court's decision. The parties were directed to complete the pleadings on the petitions. The Court also allowed the interim order passed earlier to continue until the final decision of the petitions. All contentions of the parties were kept open for further consideration.

This summary encapsulates the issues of similarity of legal matters, the need for final adjudication, interim relief granted, and the operative directions issued by the Court in the judgment.