The Delhi High Court while directing the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) to re-adjudicate the matter on merits, held that Directorate of Revenue Intelligence (DRI) officers are ‘proper officers’ Under Customs Act, 1962.
The bench of Justice Prathiba M. Singh and Justice Rajneesh Kumar Gupta has observed that the review petition against Canon-I being Review Petition (Civil) No. 400/2021 was pending before the Supreme Court when the impugned orders were passed. Even an adjournment was sought on the said ground, however the same was rejected by the CESTAT.
The department filed the appeal under Section 130 of the Customs Act 1962 against the order passed by Customs, Excise & Service Tax Appellate Tribunal (CESTAT).
The CESTAT had followed the decision in Canon India Pvt. Ltd. v. Commissioner of Customs and had held that the DRI officers would not be proper officers for the purpose of Customs Act, 1962.
As of today the petition titled ‘Commissioner of Customs v. M/s Canon India Private Limited’, has now been rendered by the Supreme Court, wherein the Supreme Court has categorically held that DRI Officers would be ‘proper officers’ for the purposes of the Customs Act, 1962.
The court held that the matter would have to be relegated to CESTAT for re-adjudication on merits. Therefore Customs Appeals are restored to their original positions before CESTAT.
Case Details
Case Title: Principal Commissioner Of Customs Import Air Cargo Complex New Delhi Versus Toyota Material Handling India Private Limited
Case No.: CUSAA 131/2022
Date: 16th May, 2025
Counsel For Petitioner: Anurag Ojha, Senior Standing Counsel with Mr. Subham Kumar and Mr. Dipak Raj,
Counsel For Respondent: Yogendra Aldak and Mr. Kunal Kapoor
