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TMI Blog2025 (5) TMI 1467X X X X Extracts X X X X X X X X Extracts X X X X ..... oms Act 1962 are filed by the Appellant assailing final order nos. 50061-50063/2022 dated 24th January, 2022 (hereinafter 'impugned orders') passed by Customs, Excise & Service Tax Appellate Tribunal, New Delhi (hereinafter 'CESTAT') in Customs Appeals No. 51136, 50948 and 50949 of 2020. Vide the impugned orders the CESTAT had followed the decision in Canon India Pvt. Ltd. v. Commissioner of Customs, 2021 (18) SCC 563 (hereinafter 'Canon-I') and had held that the DRI officers would not be proper officers for the purpose of Customs Act, 1962. 3. However, the review petition against Canon-I being Review Petition (Civil) No. 400/2021 was pending before the Supreme Court when the impugned orders were passed. Even an adjournment was sought on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view Petition (Civil) No. 400/2021 titled 'Commissioner of Customs v. M/s Canon India Private Limited', (hereinafter, 'Canon-II') has now been rendered by the Supreme Court, wherein the Supreme Court has categorically held that DRI Officers would be 'proper officers' for the purposes of the Customs Act, 1962. 6. The observations in Canon-II as under : "168.In view of the aforesaid discussion, we conclude that: [...] (vi) Subject to the observations made in this judgment, the officers of Directorate of Revenue Intelligence, Commissionerates of Customs (Preventive), Directorate General of Central Excise Intelligence and Commissionerates of Central Excise and other similarly situated officers are proper officers for the purposes of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here the writ petitions have been disposed of by the High Court and appeals have been preferred against them which are pending before this Court, they shall be disposed of in accordance with this decision and this Court shall grant eight weeks' time to the respective assessee to prefer appropriate appeals before the CESTAT. e. Where the orders of CESTAT have been challenged before this Court or the respective High Court on the ground of maintainability due to lack of jurisdiction of the proper officer to issue show cause notices, this Court or the respective High Court shall dispose of such appeals or writ petitions in accordance with the ruling in this judgment and restore such notices to the CESTAT for hearing the matter on merits. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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