Commissioner of Customs Vs Canon India Pvt. Ltd. (Supreme Court of India)
Supreme Court held that officers of DRI are entrusted with the functions of proper officer and thus has jurisdiction to issue show cause notices for recovery of duty under section 28 of the Customs Act, 1962.
Facts- This Review Petition has been filed by the Customs Department through the Commissioner of Customs, New Delhi (the “Department”) under Order XLVII of the Supreme Court Rules, 2013 seeking review of the judgment and order dated 09.03.2021 passed by this Court in Civil Appeal No. 1827 of 2018 titled M/s Canon India Private Ltd. v. Commissioner of Customs.
Conclusion- Circular No. 4/99-Cus dated 15.02.1999 issued by the Central Board of Excise & Customs, New Delhi which empowered the officers of DRI to issue show cause notices under Section 28 of the Act, 1962 as well as Notification No. 44/2011 dated 06.07.2011 which assigned the functions of the proper officer for the purposes of Sections 17 and 28 of the Act, 1962 respectively to the officers of DRI were not brought to the notice of this Court during the proceedings in Canon India. In other words, the judgment in Canon India was rendered without looking into the circular and the notification referred to above thereby seriously affecting the correctness of the same.
