2023 (8) TMI 930 - HC - Customs

Review of decision in the case of M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS 2021 (3) TMI 384 - SUPREME COURT - 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 - HELD THAT - As the principal issue is subjudice before the Supreme Court as noted in IDEA CELLULLAR LTD., INGRAM MICRO INDIA PVT. LTD. GE T AND D INDIA LTD., S. KUSHALCHAND AND COMPANY, GLOBAL EXIM, JINESH T. VIKAM, CHANDRESH G. PATEL, VIJAY G. PATEL VERSUS THE UNION OF INDIA, ADDITIONAL DIRECTOR GENERAL, ADDITIONAL DIRECTOR, DIRECTORATE OF REVENUE INTELLIGENCE MUMBAI ZONAL UNIT AND ORS. 2023 (6) TMI 1302 - BOMBAY HIGH COURT , it is opined that this petition also needs to be admitted. Hence, Rule. Respondent waives service. As and by way of ad-interim relief, the impugned order 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 Canon India Pvt. Ltd. Application disposed off.

Summary

Issues involved:
The issues raised in the present petition are covered by a decision of the Supreme Court and involve similar issues as discussed in a previous order of a co-ordinate Bench of the High Court.

Details of the Judgment:

Issue 1 - Application of Legal Precedents:
The petitioner's counsel argued that the issues raised in the petition align with the decision of the Supreme Court in Canon India Pvt. Ltd. vs. Commissioner of Customs AIR 2021 SC 1699. Reference was also made to an order by a co-ordinate Bench of the High Court in Idea Cellular Ltd. Vs. The Union of India & Anr., where similar issues were considered. The Court acknowledged the common legal issues and the pending proceedings before the Supreme Court, leading to the admission of the petition and the continuation of the ad-interim order.

Issue 2 - Adjudication and Interim Relief:
Considering the similarities with the issues discussed in a previous order, the Court decided to admit the petition. An ad-interim relief was granted by staying the impugned order, with the provision for respondents to seek vacating the order if deemed necessary, or after the Supreme Court's decision in the pending Review/Writ Petition related to Canon India Pvt. Ltd.

In conclusion, the High Court admitted the petition due to the alignment with legal precedents and pending proceedings before the Supreme Court. The impugned order was stayed as an ad-interim relief, with the option for respondents to request its vacation if needed or after the Supreme Court's decision. The parties were directed to complete the pleadings on the petitions, and liberty was granted to move the Court post the Supreme Court's decision.