COMMISSIONER OF CUSTOMS (IMPORT), ICD, TKD, NEW DELHI vs ASHOK SINGHLA

Judgment text excerpt

$~52 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 08th April, 2025 + CUSAA 152/2022 and CM APPL.42987-88/2022 COMMISSIONER OF CUSTOMS (IMPORT), ICD, TKD, NEW DELHI ..... Appellant Through: Mr. Harpreet Singh, SSC with Ms. Suhani Mathur, Mr. Jai Ahuja & Mr. Akshay Saxena, Advs. versus ASHOK SINGHLA ..... Respondent Through: Appearance not given CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 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] dated 05th April, 2022 in Customs Appeal No. 52362 of 2016 passed by the Customs Excise and Service Tax Appellate Tribunal (‘CESTAT’), quashing the Order-in- Original dated 12th May, 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 Section 28 of the Customs Act, 1962. 4. However, the Canon-I decision has been reviewed in Review Petition Signature Not Verified Signed By:RAHUL Signing Date:11.04.2025 CUSAA 152/2022 Page 1 of 4 14:38:50 (Civil) No. 400/2021 titled 'Commissioner of Customs v. M/s Canon India Private Limited’, (hereinafter, ‘Canon-II’). 5. In Canon-II, the following findings have been rendered by the Supreme Court: “168.In view of the aforesaid discussion, we conclude that: [...] (vi) Subject to the observations made in this judgment, the officers of Directorate of Revenue Intelligence, Commissionerates of Customs (Preventive), Directorate General of Central Excise Intelligence and Co