2025 (9) TMI 1106

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.... 1. This hearing has been done through hybrid mode. CM APPL.55657/2025 in CUSAA 128/2025 CM APPL.57839/2025 in CUSAA 143/2025 CM APPL.57858/2025 in CUSAA 144/2025 2. Allowed, subject to all just exceptions. The applications are disposed of. CM APPL.55656/2025 in CUSAA 128/2025 CM APPL.57838/2025 in CUSAA 143/2025 CM APPL.57857/2025 in CUSAA 144/2025 3. These are applications seeking condonation of delay in filing the appeals challenging the impugned order of Customs Excise & Service Tax Appellate Tribunal (hereinafter 'CESTAT'). 4. The reasons given in the applications have been perused by the Court. Similar cases have already been considered, and delay has been condoned. Ld. Counsel for the Respondent submits t....

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....Thereafter, a review against Canon-I was considered by the Supreme Court and the decision was passed in Review Petition No. 400 of 2021 titled Commissioner of Customs vs. M/s. Canon India Pvt. Ltd. (hereinafter "Canon-II"). In Canon-II, it has been CUSAA 128/2025 & connected matters categorically held that the DRI officials would be 'proper officers' for purposes of Section 28 of the Customs Act, 1962. The relevant portion of the judgment in Canon-II reads as under: "168. In view of the aforesaid discussion, we conclude that: [...] (vi) Subject to the observations made in this judgment, the officers of Directorate of Revenue Intelligence, Commissionerates of Customs (Preventive), Directorate General of Central Exc....

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.... eight weeks' time to the respective assessee to prefer appropriate appeal before the Customs Excise and Service Tax Appellate Tribunal (CESTAT). d. Where 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 Court or the respective High Court on the ground of maintainability due to lack of jurisdiction of the proper officer to issue show cause notices, this Court or the respective High Court shall ....