COMMISSIONER OF CUSTOMS (IMPORT) vs M/S AJANTA OVERSEAS

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 08th April, 2025 CUSAA 84/2022 and CM APPL. 33652/2022 COMMISSIONER OF CUSTOMS (IMPORT) ..... Appellant Through: Mr. Harpreet Singh, SSC with Ms. Suhani Mathur, Mr. Jai Ahuja & Mr. Akshay Saxena, Advs. versus M/S AJANTA OVERSEAS ..... Respondent Through: Ms. Vibha Narang, Adv. 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 setting aside of the Final Order No. C/A/52065/2021-CU[DB] dated 06th December, 2021 in Customs Appeal No. 50374 of 2021 passed by the Customs Excise and Service Tax Appellate Tribunal (‘CESTAT’), quashing the Order-in-Original dated 3rd December, 2020. 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 (Civil) N