COMMISSIONER OF CUSTOMS (IMPORT) Vs. ASHOK SINGHLA

JUDGEMENT

(1.) This hearing has been done through hybrid mode.

(2.) In the present appeal, the Appellant has sought the setting aside of the following Final Order No. C/A/50313-50315/2022-CU[DB] dtd. 5/4/2022 in Customs Appeal No. 52362 of 2016 passed by the Customs Excise and Service Tax Appellate Tribunal ('CESTAT'), quashing the Order-in-Original dtd. 12/5/2016.

(3.) While passing the Final Order, reliance was primarily placed by CESTAT upon the Supreme Court decision in Canon India Pvt. Ltd. v. Commissioner of Customs, 2021 (18) SCC 563 (hereinafter 'Canon-I'), which had held that DRI Officials were not 'proper officers' for the purpose of adjudication under Sec. 28 of the Customs Act, 1962.