TMI Blog2021 (4) TMI 788X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) of the notification under the Customs Act on officers referred to in Column (2), the Hon ble Supreme Court in M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [ 2021 (3) TMI 384 - SUPREME COURT] held that the Section under which the notification has been issued does not confer any power on any authority to entrust any functions to the officers. It was also held that the notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed subject to just exceptions. 2. Application is disposed of. W.P.(CRL) 821/2021 CRL.M.A. 5945/2021 1. By this petition, the petitioner challenges the Show Cause Notice dated 26th September, 2019 issued to the petitioner subsequent to the arrest, search and seizure dated 24th April, 2019 and 25th April, 2019 as also seeks setting aside of the proceedings under Sections 104 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the Customs Act on officers referred to in Column (2), the Hon ble Supreme Court held that the Section under which the notification has been issued does not confer any power on any authority to entrust any functions to the officers. It was also held that the notification which purports to entrust functions as proper officer under the Customs Act has been issued by the Central Board of Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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