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2022 (7) TMI 1448 - SCH - CustomsBenefit 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 - In deference to the observation made by the Court, learned counsel appearing for the respective parties fairly accept the suggestion to await the decision in review petition 400 of 2021 [COMMISSIONER OF CUSTOMS VERSUS CANON INDIA PVT. LTD. [2022 (8) TMI 888 - SC ORDER]]. HELD THAT:- Accordingly, list these matters after the Review Petition No. 400 of 2021 is decided.
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