2023 (10) TMI 1434

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....lenge to the show cause notice issued by the Principal Additional Director General of the Directorate of Revenue Intelligence under Section 28 read with Section 124 of the Customs Act, 1962, and an order passed on such show cause notices issued to the petitioners, would stand covered by the decision of the Supreme Court in Canon India Private Limited V/s. Commissioner of Customs AIR 2021 SC 1699 . He submits that the impugned orders passed on such show cause notices are thus rendered illegal and without jurisdiction, considering the law as laid down in such decision by the Supreme Court. 3. In such context Mr. Pathak has drawn our attention to the order passed by this Court in the case Heranba Industries Ltd. Vs. The Union of India & Ors....

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....romas (supra), wherein this Court has admitted the petitions. 3. The aforesaid contention of the Petitioner is not disputed by the counsel for the Respondent. 4. We may note that in our order passed on the proceedings of Idea Cellular Ltd.(supra), it is noted that there is a review petition arising out of the decision of the Supreme Court in Canon India Private Limited (supra), which is pending before the Supreme Court. Also subsequently, an amendment was brought by the Finance Act, 2022 which is also a subject matter pending before the Supreme Court. 5. In such view of the matter, following order was passed in the case of Idea Cellular Ltd. V/s. Union of India: 1. Common issues of law are involv....

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....021 in the case Commissioner of Customs V/s. M/s. Canon India Pvt. Ltd. dated 19 May, 2022, has adjourned the said proceedings awaiting the decision of the review petition. 2. In the aforesaid circumstances, in our opinion, the present petitions would be required to be adjudicated finally as agreed by the learned counsel for the parties. Hence Rule. Respondents waive service. 3. Interim order passed earlier shall continue to operate till the final decision of the petitions. 4. Liberty to the parties to move the Court after the proceedings decided by the Supreme Court. 5. In the meantime, the parties are directed to complete the pleadings on the petitions. 6. Learned counsel for the Petitioner and....