2024 (1) TMI 1086 - HC - Customs

Jurisdiction - proper officer to issue SCN - power of Directorate of Revenue Intelligence (DRI) to issue SCN - HELD THAT - As and by way of ad-interim relief, the impugned Order-in-Original dated 5th December 2023 passed by the respondent is stayed, with liberty to the respondents to make an application for vacating the said orders 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 . Petition disposed off.

Summary

Issues involved: Challenge to show cause notice u/s DRI, legality of adjudication by DRI

Summary:

Issue 1: Challenge to show cause notice u/s DRI
The petitioners challenged the show cause notice issued by the Directorate of Revenue Intelligence (DRI). They argued that the adjudication on the show cause notice would be illegal based on a Supreme Court decision in the case of Canon India Private Limited vs. Commissioner of Customs. The respondents did not dispute that the show cause notice was issued by the DRI. The Court decided to pass similar orders as in previous cases such as Elite Aromas Vs. Union of India and Heranba Industries vs. The Union of India & Ors. The Court granted an ad-interim relief staying the impugned Order-in-Original dated 5th December 2023, with liberty for the respondents to apply for vacating the said orders after the decision of the Supreme Court in the pending Review/Writ Petition in the case Canon India Limited. All contentions of the parties were kept open, and the matter was scheduled to be heard along with Writ Petition No.1929 of 2023.