COMMISSIONER OF CUSTOMS (IMPORT) vs M/S N. V. DISTILLERIES AND BREWERIES PVT LTD.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 08th April, 2025 CUSAA 87/2022 and CM APPLs. 33851/2022, 33853/2022 COMMISSIONER OF CUSTOMS (IMPORT) ..... Appellant Through: Mr. Harpreet Singh, SSC with Ms. Suhani Mathur, Mr. Jai Ahuja & Mr. Akshay Saxena, Advs. versus M/S N. V. DISTILLERIES AND BREWERIES PVT. LTD. ..... Respondent Through: Mr. Abhas Mishra & Ms. Neha Singhal, Advs. (Mob:9811673672) 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/52064/2021-CU[DB] dated 06th December, 2021 in Customs Appeal No. 50064 of 2020 passed by the Customs Excise and Service Tax Appellate Tribunal (‘CESTAT’), quashing the Order-in-Original dated 30th August, 2019. 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.