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of <h1>Court stays impugned order pending Supreme Court decision, granting relief to parties and allowing vacation request.</h1> <h3>Irfan Hajiosman Nursumar, Shewak Makhija, KBN Tradelinks, Mohandas Wadhumal Kataria Versus The Union of India and Ors.</h3> The Court admitted the petitions and stayed the impugned order pending a decision by the Supreme Court, citing similarities to previous decisions. The ... 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 - HELD THAT:- The 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 [2021 (3) TMI 384 - SUPREME COURT]] where it was held that 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 Court in Idea Cellular Ltd. Vs. The Union of India & Anr. [2023 (6) TMI 1302 - BOMBAY HIGH COURT]. As and by way of ad-interim relief, the impugned order is stayed, however, liberty granted to the respondents to make an application for vacating the said order in the event the respondents are of the opinion that the same ought not to be continued and/or after the decision of the Supreme Court in the pending Review/Writ Petition in the case of Canon India Pvt. Ltd. Issues involved:The issues raised in the present petitions and subject matter of the impugned order are considered in light of a decision of the Supreme Court and a previous order of the Bombay High Court.Issue 1:The petitioners argue that the issues raised in the petitions are covered by the decision of the Supreme Court in Canon India Pvt. Ltd. vs. Commissioner of Customs AIR 2021 SC 1699.- The petitioners claim that the issues are similar to those considered in a previous order by a co-ordinate Bench of the Bombay High Court in Idea Cellular Ltd. vs. The Union of India & Anr.- The Court decides to admit the petition and stay the impugned order as the principal issue is pending before the Supreme Court.- The interim order is to continue until the final decision of the pending petitions, with liberty given to parties to move the Court after the Supreme Court proceedings are concluded.Issue 2:The Court notes that the issues in the present proceedings are not different from those considered in the cases of Idea Cellular Ltd. and Viral Kanubhai Mehta. Therefore, similar orders are passed in the present proceedings.- The impugned order is stayed as an ad-interim relief, with the respondents having the liberty to apply for vacating the order based on the decision of the Supreme Court in the pending Review/Writ Petition in the case of Canon India Pvt. Ltd.This summary highlights the key points of the judgment, including the references to previous decisions and the actions taken by the Court regarding the impugned order and the pending Supreme Court proceedings.
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