Advocates appeared:
For the Petitioner(s): Mr. N. Venkataraman, ASG Mr. Gurmeet Singh Makker, AOR Mr. Deepak Agrawal, AOR Mr. Shivam Singh, Adv. Ms. Bahuli Sharma, Adv. Mr. Ishwar Singh, Adv. Mr. Shubham Janghu, Adv. Mr. Yoshit Jain, Adv. Mr. Rajiv Singh, Adv. Ms. Amrita Jhamb, Adv. Mr. Manish Kumar, Adv. Mr. Gopal Singh, AOR Mr. S. Hariharan, Adv. Ms. Jaikriti S. Jadeja, AOR Mr. Arshad Hidayatullah, Sr. Adv. Mr. Rupesh Kumar, Sr. Adv. Ms. Pankhuri Shrivastava, Adv. Ms. Neelam Sharma, AOR Mr. Makarand Joshi, Adv. Mr. Shariq Ahmed, Adv. Mr. Tariq Ahmed, Adv. Mr. Sunil Kumar Verma, AOR Mr. V Lakshmikumaran, Adv. Ms. Charanya Lakshmikumaran, AOR Ms. Neha Choudhary, Adv. Ms. Umang Motiyani, Adv. Ms. Falguni Gupta, Adv. Mr. Ayush Agarwal, Adv. Mr. Mukesh Kumar Maroria, AOR Ms. Sharmila Upadhyay, AOR Mr. Pawan R Upadhyay, Adv. Mr. Sarvjit Pratap Singh, Adv. Ms. Shobha Ramamoorthy, AOR Mr. Shilp Vinod, Adv. Mr. Gokulakrisnan, Adv. Mr. S. Nandakumar, Sr. Adv. Ms. Deepika Nandakumar, Adv. Mr. Naresh Kumar, AOR Mr. Aakash Elango, Adv. Ms. Rohini Musa, AOR Mr. B. Krishna Prasad, AOR Mr. Brajesh Kumar, AOR Dr. Purvish Jitendra Malkan, Sr. Adv. Ms. Dharita Malkan, Adv. Ms. Khushboo Aakash Sheth, AOR Mr. Alok Kumar, Adv. Mr. Shekhar Vyas,, Adv. Ms. Neha Warrier, Adv. Ms. Mrinal Kanwar, AOR Mr. Vaibhav, Adv. Mr. Nachiketa Joshi, Sr. Adv. Mr. Rahul Gajera, Adv. Ms. Sucheta Joshi, Adv. Mr. Alabhya Dhamija, Adv. Mr. Sai Shashank, Adv. Ms. Karishma Rajput, Adv. Ms. Sagrika Arya, Adv. Mr. Mohit Joshi, Adv. Mr. Pulkit Srivastava, AOR Mr. Shreevardhan Dhoot, Adv. Ms. Qurratulain, AOR Ms. Aakriti Mathur, Adv. Ms. Shagun Mishra, Adv.
For the Respondent(s): Mr. V Lakshmikumaran, Adv. Ms. Charanya Lakshmikumaran, AOR Ms. Umang Motiyani, Adv. Ms. Neha Choudhary, Adv. Mr. S Vasudevan, Adv. Mr. Rachit Jain, Adv. Ms. Falguni Gupta, Adv. Mr. Dhruv Matta, Adv. Mr. Ayush Agarwal, Adv. Mr. Nitish Massey, AOR Ms. Rashi Bansal, AOR Mr. Abhishek A Rastogi, Adv. Ms. Garima Gupta, Adv. Mr. Divyasha Mathur, Adv. Ms. Meenal Songire, Adv. Mr. Nikhil Jain, AOR Ms. Divya Jain, Adv. M/S. Ap & J Chambers, AOR Mr. Dama Sheshadri Naidu, Sr. Adv. Mr. Roddam Prashanth Reddy, Adv. Mr. Somanadri Goud Katam, AOR Mr. Ravi Bharuka, AOR Mr. Prateek Gattani, Adv. Mr. Rohit Agarwal, Adv. Mrs. Vanita Bhargava, Adv. Mr. Ajay Bhargava, Adv. M/S. Khaitan & Co., AOR Mr. Anil Kaushik, Sr. Adv. Mrs. Shashi Sharma, Adv. Mr. Rajat Rana, Adv. Mr. Mayank Gautam, Adv. Ms. Shilpa Singh, AOR Mr. Rajeev Singh, AOR Mr. K. Paari Vendhan, AOR Mr. Rishabh Sancheti, Adv. Mrs. Padma Priya, Adv. Mr. Armaan Arora, Adv. Mr. Naman Jain, Adv. Mr. Kumar Visalaksh, Adv. Mr. Rahul Khurana, Adv. Mr. Udit Jain, Adv. Mr. Arihant Tater, Adv. Ms. Akanksha Dikshit, Adv. Mr. Abhishek Vikas, AOR Mr. Pawanshree Agrawal, AOR Mr. M. P. Devanath, AOR Mr. T. L. Garg, AOR Mr. Mukesh Kumar Maroria, AOR Mr. Arshad Hidayatullah, Sr. Adv. Mr. Rupesh Kumar, Sr. Adv. Ms. Pankhuri Shrivastava, Adv. Ms. Neelam Sharma, AOR Mr. Makarand Joshi, Adv. Mr. Deepak Agrawal, AOR Mr. B. Krishna Prasad, AOR Mr. Ashok K. Mahajan, AOR Mr. Naresh Jain, Adv. Mrs. Arti Agrawal, Adv. Mrs. Neha Anchlia, Adv. Mr. Alok Kumar, Adv. Mr. Rishabh Jain, Adv. Mr. Rameshwar Prasad Goyal, AOR Mr. Raj Bahadur Yadav, AOR Ms. Manju Jetley, AOR Mr. Prasannan Namboodiri, Adv. Ms. Prathiibha Namboodiri, Adv. Mr. Deepak Goel, AOR Ms. Alka Goyal, Adv. Mr. Jitendra Bharti, Adv. Ms. Archana Preeti Gupta, Adv. Ms. Urvashi Sharma, Adv. Mrs. Anjali Jha Manish, AOR Mr. Rajat Mittal, AOR Mr. Suprateek Neogi, Adv. Mr. Priyanshu, Adv. Mr. Vivek Singh, AOR Ms. Merry Mitzy, Adv. Mr. Abhishek Gupta, Adv. Mr. Rajesh Kumar Chaurasia, AOR Mr. Sujeet Kumar, Adv. Mr. Anurag Jain, Adv. Mr. Onkar Prasad, Adv. Mr. Jaideep Singh Sethi, Adv. Mr. Sahil Tagotra, AOR Mr. Sujay Jain, Adv. Mr. Rakesh Talukdar, Adv. Mr. Prabhakar Mishra, Adv. Mr. Abhishek A Rastogi, Adv. Ms. Garima Gupta, Adv. Mr. Divyasha Mathur, Adv. Ms. Meenal Songire, Adv. Mr. Nikhil Jain, AOR Ms. Divya Jain, Adv. Mr. V Lakshmikumaran, Adv. Ms. Charanya Lakshmikumaran, AOR Ms. Umang Motiyani, Adv. Ms. Neha Choudhary, Adv. Mr. S Vasudevan, Adv. Mr. Rachit Jain, Adv. Ms. Falguni Gupta, Adv. Mr. Dhruv Matta, Adv. Mr. Ayush Agarwal, Adv. Mr. Abhishek A Rastogi, Adv. Ms. Garima Gupta, Adv. Mr. Divyasha Mathur, Adv. Ms. Meenal Songire, Adv. Mr. Nikhil Jain, AOR Ms. Divya Jain, Adv. Mr. Kumar Visalaksh, Adv. Mr. Rahul Khurana, Adv. Mr. Udit Jain, Adv. Mr. Arihant Tater, Adv. Ms. Akanksha Dikshit, Adv. Mr. Abhishek Vikas, AOR

What is the scope of review jurisdiction under Article 137 and Order XLVII for correcting errors in Canon India (supra) a) is DRI a proper officer under Section 2(34) for Section 28? b) can Section 6 entrustment be mandatory to empower DRI for Section 28? What is the meaning and interplay of Section 17 and Section 28 of the Customs Act, 1962 post-2011 amendments regarding assessment, reassessment, and recovery of duties, including the impact of self-assessment and the need for a single proper officer? What is the constitutionality and proper scope of Section 97 (Finance Act, 2022) and Section 110AA in validating past actions and in integrating with Section 28(11) and Explanation 2?

Key Points: - (!) (!) (!) - (!) (!) (!) - (!) (!) (!) - (!) (!) (!)

What is the scope of review jurisdiction under Article 137 and Order XLVII for correcting errors in Canon India (supra) a) is DRI a proper officer under Section 2(34) for Section 28? b) can Section 6 entrustment be mandatory to empower DRI for Section 28?

What is the meaning and interplay of Section 17 and Section 28 of the Customs Act, 1962 post-2011 amendments regarding assessment, reassessment, and recovery of duties, including the impact of self-assessment and the need for a single proper officer?

What is the constitutionality and proper scope of Section 97 (Finance Act, 2022) and Section 110AA in validating past actions and in integrating with Section 28(11) and Explanation 2?