Back
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
M.S.Sonak, Jitendra Jain
Kale Logistics Solutions Pvt. Ltd. – Appellant
Versus
Union of India – Respondent
| Table of Content |
|---|
| 1. challenge to jurisdiction of officers addressed. (Para 1 , 2 , 3) |
| 2. corrected understanding of statutory provisions. (Para 4) |
| 3. structured directives on filing appeals. (Para 5 , 6 , 7 , 8 , 9) |
JUDGMENT :
M. S. Sonak, J.
1. Heard learned Counsel for the parties.
2. This Petitioners challenge the impugned Order-In- Original dated 5 December 2023. This Petition was kept pending because of the pendency of Review Petition No. 400 of 2021 before the Hon’ble Supreme Court in the case of Canon India Private Limited (Civil Appeal No. 1827 of 2018) wherein the Hon’ble Supreme Court had held that DRI officers cannot be considered as “proper officer” for issuing the show cause notice.
3. The Supreme Court vide its order dated 7 November 2024 has disposed of the review petition by observing that decision passed in the Canon India Private Limited (Supra) did not consider the notification and provisions of law since same was not brought to their notice. The Supreme Court in review petition held that DRI officer is a “proper officer” for issuing show cause notice. The Supreme Court also upheld the Validation Act by which amendment, the DRI officers were empowered to issue show cause
DRI officers are recognized as 'proper officers' for issuing show cause notices under Section 28 of the Customs Act, as affirmed by recent Supreme Court rulings, validating prior notifications and ad....
The court affirmed the jurisdiction of DRI officers to issue show cause notices under Section 28 of the Customs Act, validating previous proceedings and allowing time for appeals.
The central legal point established in the judgment is that DRI officers are not proper officers under the Customs Act, and their show cause notices lack jurisdiction and are ab initio void, as estab....
No requirement in the Act or Rules, nor do the principles of natural justice and fair play require that the witnesses whose statements were recorded and relied upon to issue the show-cause notice, ar....
DRI officers are designated as proper officers under the Customs Act, enabling them to issue show cause notices under Section 28, overruling previous judgments that restricted their authority.
Point of Law : when the statute directs that “the proper officer” can determine duty not levied/not paid, it does not mean any proper officer but that proper officer alone.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
