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COMMISSIONER OF CUSTOMS v. CANON INDIA PVT. LTD.

Supreme Court

Date Issued: 7 November 2024
Source: 2024 (390) E.L.T. 545 (S.C.)
Views: 11

Summary

Demand and recovery - Recovery v. Reassessment - Proper Officer - DRI officers, jurisdiction of - DRI officers came to be appointed as officers of customs vide Notification No. 19/90-Cus. (N.T.) - This notification later came to be superseded by Notification No. 17/2002-Cus. (N.T.) to account for administrative changes - C.B.E. & C. Circular No. 4/99-Cus. empowered officers of DRI to issue show cause notices under Section 28 of Customs Act, 1962 - Notification No. 44/2011-Cus. (N.T.) assigned functions of proper officer for purposes of Sections 17 and 28 ibid to officers of DRI - Supreme Court, in Canon India Pvt. Ltd. [2021 (376) E.L.T. 3 (S.C.)], had recorded finding that since DRI officers were not entrusted with functions of a proper officer for purposes of Section 28 ibid in accordance with Section 6 ibid, they did not possess jurisdiction to issue show cause notices for recovery of duty under Section 28 ibid - On review petition to Supreme Court, HELD : Canon India proceeded on an erroneous assumption that jurisdiction of proper officer under Sections 17 and 28 ibid is linked - Said judgment recorded an erroneous finding that function of reassessment is with reference to…