9911796707
TMI Blog2025 (5) TMI 1630X X X X Extracts X X X X X X X X Extracts X X X X ..... toms v. M/s Canon India Private Limited. The same has now been decided by the recent decision of the Supreme Court in Review Petition No. 400/2021 titled Commissioner of Customs v. M/s Canon India Private Limited (hereinafter "Cannon - II") pronounced on 7th November, 2024. The Supreme Court, vide the said judgment, has categorically held that DRI Officers would be 'proper officers' for the purposes of the Customs Act, 1962. 3. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee to prefer appropriate appeal before the Customs Excise and Service Tax Appellate Tribunal (CESTAT). d. Where 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 accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eard. The Petitioner has subsequently sought rectification of the order on the said ground. However, the said rectification application has been dismissed on 22nd April, 2022 with the following observations : "An application has been filed by the Appellant for rectification of mistake in the Final Order dated January 01, 2020. 2. It is stated that though in the opening paragraph of the order it has been mentioned that "these 30 appeals have been preferred by importer-appellant, exporter appellants, Prabir Ghosh and also the Revenue against the adjudication orders detailed below", but the chart that has been prepared in this paragraph gives details of only 24 appeals. According to the learned Counsel for the Applicant, the remaining six ..... X X X X Extracts X X X X X X X X Extracts X X X X
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