2025 (6) TMI 103

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...., CRL. M. A. 20477/2021 (for interim relief), CRL. M. A. 16969/2022 (for vacation of stay). - -<br>Customs<br>HON&#39;BLE MS. JUSTICE NEENA BANSAL KRISHNA For the Petitioner Through: Mr. Priyadarshi Manish, Ms. Anjali Jha Manish, Mr. Shreyansh Kushwaha, Mr. Paras Aneja, Ms. Madhuri Malegaokar and Mr. Aman Ahluwalia, Advocates., Mr. Naveen Malhotra and Mr. Ritvik Malhotra, Advocates. For the Respondent Through: Ms. Shruti Goel, Advocate. Mr. Aditya Singla, SSC with Mr. Umang Misra, Mr. Siddharth Saxena, Ms. Shreya Lamba, Advocates for Department. 1. The aforesaid four Writ Petitions under Article 226 of the Constitution of India, 1950 read with Section 482 of the Code of Criminal Procedure, 1973 have been filed for quashing of Summons iss....

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....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, Commissionerate of Customs (Preventive), Directorate General of Central Excise Intelligence and Commissionerate of Central Excise and other similarly situated officers are proper officers for the purposes of Section 28 and are competent to issue show cause notice thereunder. Therefore, any challenge made to the maintainability of such show ca....