2025 (4) TMI 706

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....AND JUSTICE RAJNEESH KUMAR GUPTA For the Petitioner Through: Mr. Naveen Malhotra and Mr. Ritvik Malhotra, Adv. For the Respondents Through: Ms. Anushree Narain, SSC with Mr. Ankit Kumar, Adv. Mr. Vikrant N. Goyal, Ms. Nishu, Ms. Shivani, Mr. Nitin and Ms. Divya, Advs. Mr. Aditya Singla, SSC, CBIC with Ms. Arya Suresh Nair, Adv. for DRI. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has ....

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....8) SCC 563 (hereinafter 'Canon- I'), which had held that DRI Officials were not 'proper officers' for the purpose of initiating/conducting proceedings under Section 28 of the Customs Act, 1962. 4. However, the Canon-I decision has been reviewed in Review Petition (Civil) No. 400/2021 titled 'Commissioner of Customs v. M/s Canon India Private Limited', (hereinafter, 'Canon-II'). 5. In Can....

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....t with in the following manner: a. Where the show cause notices issued under Section 28 of the Act, 1962 have been challenged before the High Courts directly by way of a writ petition, the respective High Court shall dispose of such writ petitions in accordance with the observations made in this judgment and restore such notices for adjudication by the proper officer under Section 28. ....

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....ere the writ petitions have been disposed of by the High Court and appeals have been preferred against them which are pending before this Court, they shall be disposed of in accordance with this decision and this Court shall grant eight weeks' time to the respective assessee to prefer appropriate appeals before the CESTAT. e. Where the orders of CESTAT have been challenged before this Cou....