SC allows review plea filed against 2021 Canon India judgment
The Supreme Court on Thursday allowed a petition seeking review of the 2021 Canon India judgment.
IANS | New Delhi | November 8, 2024 1:19 pm
File Photo: Supreme Court of India
The Supreme Court on Thursday allowed a petition seeking review of the 2021 Canon India judgment.
A bench, headed by CJI D.Y. Chandrachud, was hearing a review petition filed by the Commissioner of Customs seeking a review of the decision in the Canon India case, where it was held that the officers of the DRI who were not otherwise officers of customs, could not have been assigned as the “proper officers” under the Customs Act.
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The 2021 Canon India judgment added that only such officers who are vested with the power of assessment can be empowered to issue show cause notices.
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The Bench, also comprising Justices JB Pardiwala and Manoj Misra, held that the Canon India judgment was rendered without looking into the circular issued by the Central Board of Excise & Customs and the 2011 notification which had assigned the functions of the proper officer to the officers of DRI.
“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 Section 28 and are competent to issue show cause notice thereunder,” it said.
The apex court said that where the show cause notices issued have been challenged before the high courts directly by way of a writ petition, the respective high court will dispose of such writ petitions in accordance with its latest observations and restore such notices for adjudication by the proper officer.
“Where the writ petitions have been disposed of by the respective High Court and appeals have been preferred against such orders which are pending before this Court, they shall be disposed of in accordance with this decision and the show cause notices impugned therein shall be restored for adjudication by the proper officer under Section 28,” it added.
In its judgment, the SC upheld the constitutional validity of Section 97 of the Finance Act, 2022.
The Supreme Court on Friday asked the Chief Justice of Allahabad High Court not to assign any judicial work to Justice Yashwant Varma, when, upon transfer, he assumes charge as a Judge of the Allahabad High Court.
The Supreme Court on Friday declined to entertain a public interest plea (PIL) seeking registration of an FIR into the alleged recovery of a huge amount of cash from the outhouse of the official residence of Delhi High Court judge Justice Yashwant Varma, now recommended to be transferred to the Allahabad High Court.
The Allahabad High Court is the parent high court of Justice Verma where initially he was appointed as an Additional judge and later confirmed as a permanent judge.
D.Y. Chandrachud, was hearing a review petition filed by the Commissioner of Customs seeking a review of the decision in the Canon India case, where it was held that the officers of the DRI who were not otherwise officers of customs, could not have been assigned as the “proper officers” under the Customs Act.
