RELIANCE INDUSTRIES LIMITED Vs. COMMISSIONER

JUDGEMENT

(1.) The applicant is seeking direction to tag the said Tax Appeal along with the Special Civil Application no. 5562 of 2021 and other allied matters as the said show cause notice has been issued under Sec. 28 of the Customs Act, 1962 by the Additional Director General, DRI, Ahmedabad. In view of the recent decision of the Apex Court in case of Canon India Pvt. Ltd. Reported in 2021-TIOL-123-SC-CUS-LB where the Apex Court has held that the the DRI Officer is not " the proper officer" to issue Notice under Sec. 28 of the Customs Act, 1962, the following prayers are made :

(2.) We have heard extensively learned Senior Advocate Mr. Mihir Joshi assisted for Nanavati Associates and Standing Counsel Mr. Utkarsh Sharma.

(3.) According to Mr. Joshi the jurisdictional aspect shall need to be regarded by this Court as in the instance case also a show cause notice is issued by the DRI Officer. The issue being identical, the same is required to be tagged along with the group of matters.