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of <h1>DRI officials' jurisdiction for show cause notices validated by Finance Act 2022 amendment under Clause 97</h1> <h3>Commissioner of Customs (Import), ICD, TKD, New Delhi Versus Ashok Singhla</h3> Delhi HC held that the jurisdiction of DRI officials to issue show cause notices or pass adjudication orders is governed by the SC decision in Canon India ... Jurisdiction of the DRI Officials to issue a show cause notice or pass any adjudication orders - HELD THAT:- The said issue is covered by the decision of the Supreme Court in Canon India Private Limited v. Commissioner of Customs [2021 (3) TMI 384 - SUPREME COURT]. It is stated that the Act was subsequently amended by the Finance Act, 2022, which came into effect from 30.03.2022. 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 have been validated. The hearing of these batch of petitions is adjourned to 20.07.2023. The Court considered a batch of petitions raising issues regarding the jurisdiction of Directorate of Revenue Intelligence (DRI) officials to issue show cause notices and pass adjudication orders. The Court referred to the decision in Canon India Private Limited v. Commissioner of Customs, which was subsequently affected by the Finance Act, 2022. The Act, effective from 30.03.2022, included Clause 97 validating actions that would have been invalid based on the Canon India case. Several writ petitions challenging the constitutional validity of the Finance Act, 2022 were filed before the Supreme Court following an order in Union of India & Ors. v. Aspam Petrochem Pvt. Ltd. The Revenue sought an adjournment to file a transfer petition to consolidate matters pending in various High Courts with the Aspam Petrochem case. Consequently, the hearing of the petitions was adjourned to 20.07.2023.
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