2024 (1) TMI 1053 - HC - Customs

Jurisdiction - Power of DRI to issue Show Cause Notice (SCN) - HELD THAT - It is not in dispute that the issue involved in the present petition would also stand covered by the decision of the Supreme Court in the case of M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS 2021 (3) TMI 384 - SUPREME COURT , which is the subject matter of pending review proceedings in the Supreme Court. It is enough say that the proceedings are pending in the Supreme Court. As and by way of ad-interim relief, the impugned order is stayed, with liberty to the Respondents to make an application for vacating of 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.

Summary

Issues involved: Challenge to an order dated 5th December 2023 passed by Respondent No. 2 u/s the law laid down by the Supreme Court in the case of M/s. Canon India Pvt. Ltd. vs. Commissioner of Customs AIR 2021 SC 1699.

Issue 1: Challenge to the impugned order

The challenge in the petition is to an order dated 5th December 2023 (Exhibit 'M') passed by Respondent No. 2. The primary ground being that the impugned order is in the teeth of the law as laid down by the Supreme Court in the case of M/s. Canon India Pvt. Ltd. vs. Commissioner of Customs AIR 2021 SC 1699.

Issue 2: Comparison with previous judgments

Mr. Kantawala, the learned counsel for the Petitioner, referred to an order dated 21st December 2023 passed by a coordinate bench of the Court in a similar case where the Court admitted the Petition with appropriate interim order considering a similar issue and the decision of the Supreme Court in the case of Canon India Pvt. Ltd. The attention was also drawn to an Order passed by the Division Bench in another case where the Court admitted the Petition and granted interim relief based on the law declared by the Supreme Court in the case of Commissioner of Customs vs. M/s. Canon India Pvt. Ltd.

Issue 3: Pending review proceedings

The issue involved in the present petition is confirmed to be covered by the decision of the Supreme Court in the case of Canon India Pvt. Ltd., which is the subject matter of pending review proceedings in the Supreme Court. The proceedings are pending in the Supreme Court.

Judgment:

The Court decided to pass similar orders in the present proceedings as in the cases noted by the Division Bench of the Court. The following orders were passed:
a. Rule.
b. Respondents waive service.
c. As an ad-interim relief, the impugned order was stayed, with liberty to the Respondents to make an application for vacating the said order after the decision of the Supreme Court in the pending Review/Writ Petition in the case of Canon India Pvt. Ltd.
d. All contentions of the parties are expressly kept open.