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of <h1>Gujarat HC grants one-week adjournment in M/s. Canon India Pvt. Ltd. vs. Commissioner of Customs</h1> <h3>M/s PVD ENTERPRISE Versus ADDITIONAL DIRECTOR GENERAL</h3> The Gujarat HC adjourned the matter for one week upon the department's request for a review in the case of M/s. Canon India Pvt. Ltd. vs. Commissioner of ... 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 - clearance of the cameras on the basis that they were exempted from levy of basic Customs duty under Notification No.15/2012 - HELD THAT:- Learned advocate Mr.Trivedi objects on the ground that decision in the case of COMMISSIONER OF CUSTOMS, KANDLA VERSUS M/S. AGARWAL METALS AND ALLOYS [2021 (9) TMI 316 - SUPREME COURT] has followed the decision in the case of M/s. Agarwal Metals and Alloys where it was held that In view of decision in CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [2021 (3) TMI 384 - SUPREME COURT] these appeals must fail as the show cause notice(s) in the present cases was also issued by Additional Director General (ADG), Directorate of Revenue Intelligence (DRI), who is not a proper officer within the meaning of Section 28(4) read with Section 2(34) of the Customs Act, 1962. Matter shall proceed on 16/09/2021, by then, necessary instructions may be obtained. The Gujarat High Court adjourned the matter for one week as the department sought a review of a decision in the case of M/s. Canon India Pvt. Ltd. vs. Commissioner of Customs. The proceeding will continue on 16/09/2021.
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