Today the Supreme Court is likely to deliver judgement on the customs department review petition in the Cannon Case.
On 19 September, the bench of CJI DY Chandrachud Justices JB Pardiwala and Manoj Misra reserved the Judgment on customs dept’s review petition on the issue whether Directorate Of Revenue Intelligence (DRI) is the proper officer to initiate of the recovery proceedings under Section 28(4) of the Customs Act.
The customs department filed the review petition against the judgement of the Supreme Court Judgment in Canon India Private Ltd. versus Commissioner of Customs, in which it was held that the entire proceeding initiated by the Additional Director General of the DRI by issuing show cause notices in all the matters are invalid without any authority of law and liable to be set-aside and the ensuing demands are also set-aside.
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Customs Dept. Stand – Cannon Case
The department contended that the judgement suffered from at least six apparent errors on record.
The department contended that the DRI officers are a part of the finance ministry and exercise the powers of Customs officers.
Read More: Penalty On Co-Noticee Not Sustainable When Case Of Main Noticee Is Settled Under SVLDRS 2019: CESTAT
Case Details
Case Title: Commissioner Of Customs Vs. M/S Canon India Private Limited
Case No.: R.P.(C) No. 000400/2021
