TaxTMI 
TaxTMI 
2026 (10) TMI 148
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....n 2 (34) of the Custom Act as well as in terms of section 28 of the Custom Act. (Law has been settled in judgment dated 18.02.2011 in Civil Appeal No.4294-4295 of 2002, Commissioner of Custom Vs. Syed Ali & Anr. with Civil Appeal Nos.4603-4604 of 2005 given by Hon'ble Mr. Justice D.K. Jain and Hon'ble Mr. Justice H.L. Dattu of Hon'ble Supreme Court of India). Judgement enclosed herewith as ANNEXURE-C and amendment which was made and (Inserted by s2 of the Customs (Amendment and Validation) Act, 2011 (14 of 2011) reads as under: Section 11 which has been incorporated under section 28 of the Customs Act reads as under:- "(11) Notwithstanding anything to the contrary contained in any judgment, decree or order of any c....
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....verned by the section 28 as it stood immediately before the date on which such assent is received. That means the show cause notice has not been issued by the proper officer and the amendment has no retrospective effect and the case of the petitioner is covered by the Syed Ali judgment. Once the amendment has no retrospective effect in those circumstance whether the show cause notice can be continued? b) WHETHER the writ jurisdiction of this Hon'ble Court can be invoked under Article 226 of Constitution of India, when the provisions of law which has been applied in the show-cause notice or relied upon in the show-cause notice are not applicable in the circumstances of the case and has been wrongly interpreted only to recover th....
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....al Bureau of Investigation (for short 'CBI') shall remain operative. 2.3 In pursuance of the directions of the sessions judge, the Chief Commissioner of Customs, Delhi Zone made a complaint to the CBI on 22.05.2001. FIR bearing No. RC/SIB/2001/E/001 dated 11.06.2001 was registered under Section 120B of the Indian Penal Code, 1860 (IPC) read with Section 420 IPC and Sections 13(2) and 13(1)(d) of the Prevention of Corruption Act, 1988 (PC Act). 2.4 On 29.06.2001, the director of the petitioner company was released on bail under the provisions of Section 167(2) of the Code of Criminal Procedure, 1973 (CrPC). On 10.07.2001, this court passed an order directing the CBI to continue the investigation, take appropriate action and bring the c....
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....by the Supreme Court in R.P. No. 400/2021 (Civil Appeal No. 1827 of 2018), Commissioner of Customs v. Canon India Pvt. Ltd., (2025) 4 SCC 509 wherein the issue was decided in favour of the department and respondent no. 4 was held to be the proper authority. 6. The jurisdictional issue raised to challenge the SCN in the writ petition that it was not issued by the proper authority has been decided by the Supreme Court in favour of the department. It would be apposite to note that the writ petition was filed at the stage of issuance of the SCN and the competent authority had no occasion to deal with the matter and the factual matrix relating to the SCN is yet to be determined. 7. On perusal of the SCN, the points for determination that p....
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.... were grossly inflated? 8. The effect of the acceptance of the closure report by the special court vis-a-vis the SCN issued and the issues raised therein requires determination of factual aspects and adducing of evidence and cannot be gone into in a writ petition. 9. The Supreme Court in Whirlpool Corpn. v. Registrar of Trade Marks, (1998) 8 SCC 1 held that writ jurisdiction may be exercised in three contingencies notwithstanding the availability of an alternative remedy: "15. Under Article 226 of the Constitution, the High Court, having regard to the facts of the case, has a discretion to entertain or not to entertain a writ petition. But the High Court has imposed upon itself certain restrictions one of which is that if an ....