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HIGH COURT OF GUJARAT
BHARGAV D. KARIA, J,DNR
M/S PRINT ZONE – Appellant
Versus
UNION OF INDIA – Respondent
ORDER :
(BHARGAV D. KARIA, J.)
1. Heard learned advocate Mr. Hardik Modh for the petitioners.
2. Learned advocate Mr. Hardik P.Modh for the petitioners submitted that these petitions would not survive in view of the order passed by the Hon’ble Apex Court in case of Commissioner of Customs Vs. Canon India Pvt. Ltd. reported in 2024 (390) E.L.T. 545 (S.C.). It was further submitted that the petitioners have challenged the Order-in-Original and as per the instructions issued by the Hon’ble Apex Court in paragraph No.168 (vi)(c) eight weeks’ time may be granted to prefer appropriate appeal before the Customs Excise and Service Tax Appellate Tribunal (for short “CESTAT”).
3. Considering the above submissions, these petitions are disposed of in view of the conclusion arrived at in the decision of the Hon’ble Apex Court in case of Canon India Pvt. Ltd. (Supra) holding that the notice and proceedings initiated by the DRI under the provisions of Customs Act are valid proceedings having jurisdiction as under:-
“168. In view of the aforesaid discussion, we conclude that:
(i) DRI officers came to be appointed as the officers of customs vide Notification No. 19/90-Cus (N.T.) dated 26.04.1990 issued b
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.
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 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....
The absence of entrustment under Section 6 of the Customs Act 1962 invalidates proceedings initiated by the Directorate of Revenue Intelligence.
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.
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