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TMI Blog2025 (2) TMI 1063X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the Supreme Court in Cannon - II [2024 (11) TMI 391 - SUPREME COURT (LB)].
Petition disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal No. 6142/2019. The said order dated 15th March, 2023 reads as under: "1. One of the issues that arises in this batch of petitions is regarding the jurisdiction of the DRl Officials to issue a show cause notice or pass any adjudication orders. The said issue is covered by the decision of the Supreme Court in Canon India Private Limited v. Commissioner of Customs: 2021 SCC OnLine SC 200. It is stated that the Act was subsequently amended by the Finance Act, 2022, which came into effect from 30.03.2022. 2. In terms of Clause 97 of the said Act, various actions which would have been invalid in view of the decision of the Supreme Court in Canon India Private Limited v. Commissioner of Customs {supra) have been validated. It is pointe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 24. Accordingly, the present application CM APPL.5410/2025 has been filed by the Petitioner praying for disposal of the present petition in terms of the directions passed by the Supreme Court in Cannon-II. The relevant observations and directions of the Supreme Court in Cannon-II are as under: "168. In view of the aforesaid discussion, we conclude that: [...] (v) Section 97 of the Finance Act, 2022 which, inter-alia, retrospectively validated all show cause notices issued under Section 28 of the Act, 1962 cannot be said to be unconstitutional. It cannot be said that Section 97 fails to cure the defect pointed out in Canon India (supra) nor is it manifestly arbitrary, disproportionate and overbroad, for the reasons recorded in the foreg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Pvt. Ltd. and the connected Review Petition Nos. 401/2021, 402/2021 and 403/2021 insofar as the issue of jurisdiction of the proper officer to issue show cause notice under Section 28 is concerned. As discussed, the findings of this Court in Canon India (supra) in respect of the show cause notices having been issued beyond the limitation period remain undisturbed." 9. It is submitted by ld. Counsels for the parties that the present petition will be covered by Paragraph 168(vi)(a). Accordingly, in view of the above directions passed by the Supreme Court the Petitioner is relegated to appear before the concerned Adjudicating Authority for decision on the impugned SCN in accordance with law. 10. The Petitioner shall be given an opportunit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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