2024 (1) TMI 1085

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....nnot be delayed adjudication of the show cause notice considering the settled principles of law and which are considered by this Court in 'Coventry Estates Pvt. Ltd Vs. The Joint Commissioner CGST and Central Excise and Anr." (2023 SCC OnLine Bombay 2014). 2. The second contention is that in any event, the show cause notices being issued by the Directorate of Revenue Intelligence, they are hit by the decision of the Supreme Court in the case of Canon India Pvt. Ltd Vs. Commissioner of Customs AIR 2021 SC 1699 and hence, the adjudicating authority has no jurisdiction to adjudicate the show cause notices, considering such law as laid down by the Supreme Court, which is also in support of the contentions as raised in the petition. 3. Learned....

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....on is essentially on the ground that the DRI will not have jurisdiction to issue the impugned show cause notice. It is contended that such an action on the part of the DRI would be contrary to the binding decision of law laid down by the Supreme Court in the case of M/s. Canon India Pvt. Ltd. vs. Commissioner of Customs[AIR 2021 SC 1699]. On behalf of the Petitioner it is submitted that this Court in proceedings where similar challenge was raised not only concerning a show cause notice but also on an Order-In-Original passed on the show cause notice, have issued Rule and have granted interim reliefs. Our attention has been drawn to an order passed by this Court dated 6th June 2023 in Writ Petition No.1204 of 2018 and other writ petitions (I....

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....nsel for the parties, we are of the opinion that the Petitioner needs to canvas such legal position as asserted in the present proceedings before the adjudicating officer, who as fairly pointed out by Mr. Mishra, would certainly take into consideration all such contentions including law laid down by the Supreme Court in the case of Canon India Pvt. Ltd Vs. Commissioner of Customs (supra) and pass appropriate orders on the show cause notice. 5. We may also observe that insofar as the legal contentions as raised by the Petitioner in regard to the interpretation Section 97 of the Finance Act is concerned, as to whether any authority/power is vested with the designated officer to issue show cause notice, can also be gone into in the adjudica....

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....sued almost about 16 years back and thereafter, the subsequent show cause notice which itself is now about 11 years old. 6. Considering the aforesaid circumstances as also the law as laid down by the Supreme Court in the case of Canon India Pvt. Ltd., we are of the clear opinion, that we cannot take a different view from what has been taken in the case Farmico Commoditiea Pvt. Ltd., that is to admit the present petition. 7. Mr. Adik, learned counsel for respondent Nos. 1 to 3 would however, place reliance on the orders dated 8 November 2023 passed by us on Writ Petition No.13304 of 2023 Laxmi Organic Industries Ltd. Vs. Union of India to contend that in such proceeding, although a issue under the decision of Supreme Court in Canon India P....