9911796707
TMI Blog2023 (8) TMI 1125X X X X Extracts X X X X X X X X Extracts X X X X ..... It is necessary that the answer must flow from the power conferred by the statute i.e. under Section 28(4) of the Act. This Section empowers the recovery of duty not paid, part paid or erroneously refunded by reason of collusion or any wilful mis-statement or suppression of facts and confers the power of recovery on the proper officer . The obvious intention is to confer the power to recover such duties not on any proper officer but only on the proper officer . Attention also drawn to an order dated 26 June, 2023 passed by this Court in VIRAL KANUBHAI MEHTA VERSUS UNION OF INDIA ORS. [ 2023 (8) TMI 930 - BOMBAY HIGH COURT] , wherein similar issue was involved, the Court considering an order passed by a co-ordinate Bench of this Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mishra, learned counsel for the respondents. 2. Learned counsel for the petitioner would submit that the issues as raised in the present petition and subject matter of the impugned order would stand covered by the decision of the Supreme Court in Canon India Pvt. Ltd. vs. Commissioner of Customs AIR 2021 SC 1699. He has also drawn our attention to an order dated 6 June, 2023 passed by a co-ordinate Bench of this Court in Idea Cellular Ltd. Vs. The Union of India Anr. and other Petitions, to which one of us (G.S. Kulkarni, J.) was a member, in which considering similar issues, the Court made observations in regard to the pending proceedings before the Supreme Court while admitting the petitions and continuing the ad-interim order which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be subject matter of challenge. The Supreme Court having noted the order passed in Review Petition No. 400 of 2021 in the case of Commissioner of Customs vs. M/s. Canon India Pvt. Ltd. dated 19 May, 2022, has adjourned the said proceedings awaiting the decision of the review petition. 2. In the aforesaid circumstances, in our opinion, the present petitions would be required to be adjudicated finally as agreed by the learned counsel for the parties. Hence Rule. Respondents waive service. 3. Interim order passed earlier shall continue to operate till the final decision of the petitions. 4. Liberty to the parties to move the Court after the proceedings are decided by the Supreme Court. 5. In the meantime, the parties are direct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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