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TMI Blog2022 (1) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... ide with consequential effect. If the petitioner has given any guarantees on account of pendency of these proceedings, the same would stand discharged - petition allowed. - D. B. Civil Writ Petition No. 6443/2020 - - - Dated:- 6-1-2022 - HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI And HON'BLE MR. JUSTICE RAMESHWAR VYAS For the Petitioner : Mr. Rajesh Joshi, Sr. Adv. assisted by Mr. Prateek Gattani through V.C. For the Respondent : Mr. Rajvendra Saraswat through V.C. ORDER This petition is filed by the assessee challenging the show-cause notice dated 18.12.2009 issued by the Director of Revenue Intelligence, Delhi Zone Unit, New Delhi asking the petitioner why the assessable amount of ₹ 11,87,710/- in respect of goods imported by the assessee should not be rejected and the goods should not be confiscated with further levy of customs duty with interest and penalties. The show-cause notice has been challenged by the petitioner on two grounds. Firstly, that the Director of Revenue Intelligence do not have jurisdiction to issue show-cause notice and secondly, that the show-cause notice proceedings have lingered on for unduly long time and therefore a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... numerous occasions requested the department to keep the matter in the Call Book Register since the SLP filed by the department against the decision of Delhi High Court in the case of M/s Mangli Impex Limited Versus Union of India was pending. He therefore argued that the petitioner cannot take shelter of the delay particularly on the ground that the matter was kept in the Call Book. In the present case, the question of lack of jurisdiction of the DRI authorities issuing the impugned show-cause notice is squarely covered by the decision of the Supreme Court in the case of Canon India Private Limited (supra). In the said case, this issue came up for consideration and was decided in following manner: 18. The next step is to see whether an Additional Director General of the DRI who has been appointed as an officer of Customs, under the notification dated 7.3.2002, has been entrusted with the functions under Section 28 as a proper officer under the Customs Act. In support of the contention that he has been so entrusted with the functions of a proper officer under Section 28 of the Customs Act, Shri Sanjay Jain, learned Additional Solicitor General relied on a Notification No.40 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 28 of the Act conferred on a Deputy Commissioner or Assistant Commissioner but the notification appears to be ill-founded. The notification is purported to have been issued in exercise of powers under sub- Section (34) of Section 2 of the Customs Act. This section does not confer any powers on any authority to entrust any functions to officers. The sub-Section is part of the definitions clause of the Act, it merely defines a proper officer, it reads as follows:- 2. Definitions - In this Act, unless the context otherwise requires, - ... (34) 'proper officer', in relation to any functions to be performed under this Act, means the officer of customs who is assigned those functions by the Board or the [Principal Commissioner of Customs or Commissioner of Customs]. 20. Section 6 is the only Section which provides for entrustment of functions of Customs officer on other officers of the Central or the State Government or local authority, it reads as follows:- 6. Entrustment of functions of Board and customs officers on certain other officers - The Central Government may, by notification in the Official Gazette, entrust either conditionally or uncondi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for our purpose, provides for issue of notice for payment of duty that has not been paid, or has been short-levied or erroneously refunded, and provides that: 28. Notice for payment of duties, interest, etc. - (1) When any duty has not been levied or has been short- levied or erroneously refunded, or when any interest payable has not been paid, part paid or erroneously refunded, the proper officer may,- (a) in the case of any import made by any individual for his personal use or by Government or by any educational, research 5 (2011) 3 SCC 537 or charitable institution or hospital, within one year; (b) in any other case, within six months, from the relevant date, serve notice on the person chargeable with the duty or interest which has not been levied or charged or which has been so short-levied or part paid or to whom the refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice: Provided that where any duty has not been levied or has been short-levied or the interest has not been charged or has been part paid or the duty or interest has been erroneously refunded by reason of collusion or any wilful ..... 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