PARAMJIT SINGH KHURANA Vs. UNION OF INDIA

JUDGEMENT

(1.) We have heard Mr. Yadav, learned counsel for the petitioner and Mr. Mishra, learned counsel for the respondent-revenue.

(2.) Admittedly, the show cause notice in the present case was issued by the Directorate of Revenue Intelligence (DRI), Mumbai Zonal Unit, dtd. 26/5/2014. The adjudication on the show cause notice had taken place on 24/3/2021 which is after the decision of the Supreme Court in Canon India Pvt. Ltd. vs. Commissioner of Customs,AIR 2021 SC 1699. The petitioner is making a grievance that the show cause notice was issued without jurisdiction, it is hence submitted that the impugned order would be required to be quashed and set aside. Our attention is drawn to an order dtd. 6/6/2023 passed by this Court on a batch of petitions wherein similar issues had arisen for consideration of this Court in the context of the law as laid down in the decision of the Supreme Court in Canon India Pvt. Ltd. (supra), were canvassed. Considering the position in law, we had passed the following order on such petitions in the case of Idea Cellular Ltd. Vs. The Union of India & Anr. and other petitions:-

(3.) After hearing the learned counsel for the parties, we are of the opinion that similar orders are required to be passed on the present petition. Hence, Rule. Respondents waive service.