2022 (7) TMI 1448 - SCH - 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 - In deference to the observation made by the Court, learned counsel appearing for the respective parties fairly accept the suggestion to await the decision in review petition 400 of 2021 COMMISSIONER OF CUSTOMS VERSUS CANON INDIA PVT. LTD. 2022 (8) TMI 888 - SC ORDER . HELD THAT - Accordingly, list these matters after the Review Petition No. 400 of 2021 is decided.

Summary

Issues:
- Review of a previous order in the case of Commissioner of Customs Vs. M/s. Canon India Pvt. Ltd.
- Decision to await the outcome of the review petition.
- Granting liberty to parties for applying due to pending cases with overlapping issues.

Review of Previous Order:
The Supreme Court was addressed regarding the order in Review Petition No. 400 of 2021 in the matter of Commissioner of Customs Vs. M/s. Canon India Pvt. Ltd. dated 19.05.2022. The learned counsels representing the parties agreed to abide by the suggestion to await the decision on the review petition before proceeding with the current matters. Consequently, the Court decided to list the present matters after the Review Petition No. 400 of 2021 is resolved. This shows the judicial prudence exercised by the Court in ensuring coherence and consistency in its decisions.

Decision to Await Review Petition Outcome:
In a display of procedural fairness and prudence, the Court decided to wait for the resolution of the review petition before further addressing the matters at hand. This decision reflects the Court's commitment to ensuring that all relevant information and outcomes are considered before proceeding with related cases. By choosing to await the decision on the review petition, the Court demonstrates a commitment to upholding the principles of justice and thorough examination of all relevant aspects before making a final determination.

Granting Liberty for Applications:
Acknowledging the presence of numerous pending cases involving overlapping issues, the Court granted liberty to the parties to apply. This decision allows the parties involved to seek further clarification or address any additional concerns arising from the pending cases. By granting this liberty, the Court enables a more comprehensive and efficient resolution of the legal matters at hand, ensuring that all relevant issues are adequately addressed. This approach showcases the Court's willingness to accommodate the complexities of the legal landscape and facilitate a more streamlined adjudication process for the benefit of all parties involved.