FAIRDEAL SHIPPING AGENCY PVT LIMITED Vs. JOINT COMMISSIONER

JUDGEMENT

(1.) By way of present petitions, the show cause notice (SCN) issued by officers of Directorate of Revenue Intelligence (DRI) under Ss. 28 and 124 of the Customs Act, 1962 (in short, 'Act' of 1962), are challenged. In the instant matters D.B. Civil Writ Petition No.5928/2021 is taken as lead case and 5980/2021, 5981/2021 and 5984/2021 as connected matters, as cause and controversy in the matters are identical.

(2.) The contention of petitioners is that in the light of Apex Court judgment rendered by Larger Bench titled as M/s Canon India Private Ltd. Vs. Commissioner of Customs reported in AIR 2021 SC 1699, it has been held that officers of DRI are not "proper officers" to initiate proceedings by way of issuance of show cause notice, raising demand/confiscation under Sec. 28 and 124 of the Act of 1962 and the subsequent proceedings thereto are without jurisdiction and ultra vires to the Act of 1962.

(3.) The case of the petitioner is that he is a Customs House Agent and the co-petitioners were importers engaged in the import of Glass Chatons at Customs ports at Jaipur. One investigation was conducted by Additional Director, DRI (Zonal) Unit Ahmedabad, in connected matter by DRI, Jaipur who after the investigation demanded custom duty under Sec. 28 of the Act of 1962 and proposed confiscation of the seized goods and imposition of penalty under Sec. 124, 112, 114A of the Act, 1962. The show cause notice was issued as back as dtd. 6/8/2014 and in connected matter in 2019.