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TMI Blog2025 (4) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... JNEESH KUMAR GUPTA For the Petitioner Through: Mr. Akhil Krishan Maggu, Mr. Vikas Sareen, Mr. Ayush Mittal, Ms. Maninder Kaur, Ms. Oshin Maggu and Ms. Yashika Kaushik, Advocates. For the Respondents Through: Mr. Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur, Mr. Jai Ahuja and Mr. Akshay Saxena, Advocate. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hyb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficials are not 'proper officers'. 4. However, the said issue now stands decided in Review Petition (Civil) No. 400/2021 titled 'Commissioner of Customs v. M/s Canon India Private Limited', ('Canon-II'). 5. In Canon-II, the following findings have been rendered by the Supreme Court: "168.In view of the aforesaid discussion, we conclude that: [...] (vi) Subject to the observations made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espective High Court shall dispose of such writ petitions in accordance with the observations made in this judgment and restore such notices for adjudication by the proper officer under Section 28. b. Where the writ petitions have been disposed of by the respective High Court and appeals have been preferred against such orders which are pending before this Court, they shall be disposed of in ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t shall grant eight weeks' time to the respective assessee to prefer appropriate appeals before the CESTAT. e. Where the orders of CESTAT have been challenged before this Court or the respective High Court on the ground of maintainability due to lack of jurisdiction of the proper officer to issue show cause notices, this Court or the respective High Court shall dispose of such appeals or writ p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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