GALA INTERNATIONAL PVT. LTD Vs. ADDITIONAL DIRECTOR GENERAL

JUDGEMENT

(1.) The petitioners have filed their respective petitions impugning a common show cause notice dtd. 30/4/2009 (hereafter 'the impugned show cause notice') issued by respondent no.1 (hereafter 'the ADG, DRI'). The impugned show cause notice has not been adjudicated as yet. The petitioners also impugn the common letters dtd. 20/1/2023 and 6/3/2023 (hereafter 'the impugned letters') issued by respondent no.2 [hereafter 'the Commissioner (Adjudication)"] calling upon the petitioners to appear for hearing in respect of the impugned show cause notice.

(2.) It is contended by the petitioners that the adjudication of the impugned show cause notice is barred by limitation as the same has not been adjudicated for almost fourteen years. The petitioners have also challenged the constitutional validity of Sec. 97 of the Finance Act, 2022 (hereafter 'the Finance Act') as violative of Articles 14, 19(1)(g) and 300A of the Constitution of India. The petitioners claim that the said provision authorising an officer of the Directorate of Revenue Intelligence (hereafter 'the DRI') to act as a proper officer under the Customs Act, 1962 (hereafter 'the Customs Act') cannot have any retrospective operation. The petitioners also claim that the assessees whose cases were decided prior to enactment of the Finance Act would be granted the benefit of the decision of the Supreme Court in M/s Canon India Pvt. Ltd. v. Commissioner of Customs 2021 SCC OnLine SC 200 but those assessees such as the petitioners, whose cases have not been decided would be covered under the retrospective amendment as introduced by the Finance Act.

(3.) However, Ms. Jha, learned counsel appearing for the petitioners has confined the challenge in the present petitions to the impugned show cause notice and the impugned letters on the ground of delay while reserving the rights to challenge the constitutional validity of Sec. 97 of the Finance Act, 2022 at a later stage, if necessary.