2021 (9) TMI 834 - HC - Customs

Benefit of exemption - Import of Camera - Extended period of limitation - Jurisdiction of DRI to issue Show Cause Notice (SCN) - Proper Officer - Validity of proceeding initiated for Recovery of duty not paid - clearance of the cameras on the basis that they were exempted from levy of basic Customs duty under Notification No.15/2012 - HELD THAT - Learned advocate Mr.Trivedi objects on the ground that decision in the case of COMMISSIONER OF CUSTOMS, KANDLA VERSUS M/S. AGARWAL METALS AND ALLOYS 2021 (9) TMI 316 - SUPREME COURT has followed the decision in the case of M/s. Agarwal Metals and Alloys where it was held that In view of decision in CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS 2021 (3) TMI 384 - SUPREME COURT these appeals must fail as the show cause notice(s) in the present cases was also issued by Additional Director General (ADG), Directorate of Revenue Intelligence (DRI), who is not a proper officer within the meaning of Section 28(4) read with Section 2(34) of the Customs Act, 1962. Matter shall proceed on 16/09/2021, by then, necessary instructions may be obtained.

Summary

The Gujarat High Court adjourned the matter for one week as the department sought a review of a decision in the case of M/s. Canon India Pvt. Ltd. vs. Commissioner of Customs. The proceeding will continue on 16/09/2021.