TaxTMI 
TaxTMI 
2025 (2) TMI 1063
X X X X Extracts X X X X
X X X X Extracts X X X X
....n of India challenging the impugned show cause notice dated 21st November, 2019 (hereinafter "impugned SCN") issued by the Respondent No. 2 - Directorate of Revenue Intelligence, Lucknow Zonal Unit. 3. In the present petition, one of the main grounds for challenge of the impugned SCN is that the same has not been issued by a proper officer in terms of the Section 28 of the Customs Act, 1962 (hereinafter "the Act"). 4. On 27th August, 2021, notice was issued in this petition and the matter was tagged along with a batch of matters raising similar issues. The pleadings were directed to be completed. 5. The batch matters were considered on 13th July, 2022 and the Court was informed that one of the issue qua jurisdiction of DRI to issue....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ions which would have been invalid in view of the decision of the Supreme Court in Canon India Private Limited v. Commissioner of Customs {supra) have been validated. It is pointed out that several writ petitions have been filed before the Supreme Court challenging the constitutional validity of the Finance Act, 2022 pursuant to the liberty granted by the Supreme Court in terms of the order dated 09.05.2022 passed in Civil Appeal No. 6142/2019 captioned Union of India & Ors. v. Aspam Petrochem Pvt. Ltd. and other connected matters. 3. The learned counsel appearing for the Revenue submits that they have instructions to state that the Revenue is filing a transfer petition seeking transfer of matters pending in various High Courts to ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....to be unconstitutional. It cannot be said that Section 97 fails to cure the defect pointed out in Canon India (supra) nor is it manifestly arbitrary, disproportionate and overbroad, for the reasons recorded in the foregoing parts of this judgment. We clarify that the findings in respect of the vires of the Finance Act, 2022 is confined only to the questions raised in the petition seeking review of the judgment in Canon India (supra). The challenge to the Finance Act, 2022 on grounds other than those dealt with herein, if any, are kept open. (vi) Subject to the observations made in this judgment, the officers of Directorate of Revenue Intelligence, Commissionerates of Customs (Preventive), Directorate General of Central Excise Intel....
X X X X Extracts X X X X
X X X X Extracts X X X X
....view of the above directions passed by the Supreme Court the Petitioner is relegated to appear before the concerned Adjudicating Authority for decision on the impugned SCN in accordance with law. 10. The Petitioner shall be given an opportunity to file a reply and a personal hearing shall also be afforded by the concerned Adjudicating Authority. 11. The Court notices that the remaining matters in the connected batch of writ petitions which were adjourned sine die on 25th September, 2023 could also be decided on the basis of the decision of the Supreme Court in Cannon - II. 12. Accordingly, let all the matters as contained in the order dated 25th September, 2023, the lead matter being W.P.(C) 8750/2021 titled M/s Yukti Exports v. Un....