2025 (5) TMI 178 - SCH - Customs

Benefit 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 - clearance of the cameras on the basis that they were exempted from levy of basic Customs duty under Notification No.15/2012 - HELD THAT - The decision relied upon by the Tribunal was taken in review by this Court in the case of Commissioner of Customs vs. Canon India Pvt. Ltd. 2021 (3) TMI 384 - SUPREME COURT . The review was at the instance of Revenue and the same was allowed. The common impugned order passed by the CESTAT set aside and the matter remitted to the Tribunal for fresh consideration on its own merits in accordance with law. Appeal disposed off.

Summary

The Supreme Court, through Justices J.B. Pardiwala and R. Mahadevan, heard statutory appeals filed by the Revenue against a common impugned order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Eastern Zonal Bench dated 23-2-2022. The Tribunal had allowed the respondents' appeals relying on this Court's earlier decision in *Canon Indian Private Limited vs. Commissioner of Customs* ((2021) 18 SCC 563).Subsequently, this Court reviewed the *Canon* decision in *Commissioner of Customs vs. Canon India Pvt. Ltd.* ((2024) SCC Online 3188), allowing the review at the Revenue's instance. Accordingly, the Supreme Court set aside the CESTAT's impugned order and remitted the matter for fresh consideration on its own merits and in accordance with law. The appeals were disposed of, and any pending applications were also dismissed.