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2023 (8) TMI 1125 - BOMBAY HIGH COURTBenefit of exemption - Import of Camera - Extended period of limitation - Jurisdiction of DRI to issue Show Cause Notice (SCN) - Proper Officer - Validity of proceeding initiated for Recovery of duty not paid - HELD THAT:- The subject matter of the impugned order would stand covered by the decision of the Supreme Court in Canon India Pvt. Ltd. vs. Commissioner of Customs [2021 (3) TMI 384 - SUPREME COURT]] where it was held that It is necessary that the answer must flow from the power conferred by the statute i.e. under Section 28(4) of the Act. This Section empowers the recovery of duty not paid, part paid or erroneously refunded by reason of collusion or any wilful mis-statement or suppression of facts and confers the power of recovery on “the proper officer”. The obvious intention is to confer the power to recover such duties not on any proper officer but only on “the proper officer”. Attention also drawn to an order dated 26 June, 2023 passed by this Court in VIRAL KANUBHAI MEHTA VERSUS UNION OF INDIA & ORS. [2023 (8) TMI 930 - BOMBAY HIGH COURT], wherein similar issue was involved, the Court considering an order passed by a co-ordinate Bench of this Court in Idea Cellular Ltd. Vs. The Union of India & Anr. [2023 (6) TMI 1302 - BOMBAY HIGH COURT]. As and by way of ad-interim relief, the impugned order is stayed, however, liberty granted to the respondents to make an application for vacating the said order in the event the respondents are of the opinion that the same ought not to be continued and/or after the decision of the Supreme Court in the pending Review/Writ Petition in the case of Canon India Pvt. Ltd.
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