2024 (3) TMI 1458 - HC - Customs

Jurisdiction - power to issue SCN - HELD THAT - It is not in dispute that the issue involved in the present Petitions would also stand covered by the decision of the Supreme Court in the case of Canon India Pvt. Ltd. 2021 (3) TMI 384 - SUPREME COURT which is the subject matter of pending review proceedings in the Supreme Court. As and by way of ad-interim relief the impugned order dated 14th December 2023 stayed with liberty to the Respondents to make an application for vacating of 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.

Summary

The Bombay High Court, in an order dated post-December 2023, addressed Petitions challenging an Order of the Principal Commissioner of Customs (Adjudication), Mumbai, dated 14th December 2023. The primary contention was that the impugned order contravened the Supreme Court's ruling in M/s. Canon India Pvt. Ltd. vs. Commissioner of Customs [AIR 2021 SC 1699]. The Court noted parallel decisions by Coordinate and Division Benches of this Court, which, relying on the Canon India precedent, had admitted similar Petitions and granted interim relief.Acknowledging that the present issue is similarly covered by the Supreme Court's decision in Canon India Pvt. Ltd., which is currently under review, the High Court granted interim relief by staying the impugned order. The Respondents were permitted to apply for vacating the stay, particularly post the Supreme Court's decision on the pending review. The Court expressly kept all parties' contentions open and granted the Petitioners liberty to file an Interim Application for Provisional Release of the goods.