(A.M. Khanwilkar, Sanjiv Khanna and J.K. Maheshwari, JJ.)
Civil Appeal No. 3411 of 2020, decided on August 31, 2021
Commissioner of Customs, Kandla _____________________ Appellant;
v.
Agarwal Metals and Alloys _________________________ Respondent.
With
Civil Appeal No. of 2021
[Diary No. 15966 of 2020]
Civil Appeal No. 3411 of 2020 and Civil Appeal No. of 2021 [Diary No. 15966 of 2020]
The Order of the court was delivered by
Order
1. Delay condoned.
2. In view of decision dated 09.03.2021 of three judge Bench of this Court in Civil Appeal No. 1827 of 2018 titled as “Canon India Private Ltd. v. Commissioner of Customs” reported in 2021 (3) SCALE 748, these appeals must fail as the show cause notice(s) in the present cases was also issued by Additional Director General (ADG), Directorate of Revenue Intelligence (DRI), who is not a proper officer within the meaning of Section 28(4) read with Section 2(34) of the Customs Act, 1962.
3. Hence, these appeals stand dismissed.
4. However, dismissal of these appeals will not come in the way of the competent authority to proceed in the matter in accordance with law.
5. Pending application(s), if any, stand disposed of.
Civil Appeal No(s). 3411/2020
Commissioner of Customs, Kandla _____________________ Appellant
v.
M/s. Agarwal Metals and Alloys ______________________ Respondent
(IA No. 104479/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No. 104478/2020-STAY APPLICATION)
WITH
Diary No(s). 15966/2020 (XVII-A)
(IA No. 87369/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No. 87368/2020-STAY APPLICATION and IA No. 87367/2020-CONDONATION OF DELAY IN FILING APPEAL)
Date : 31-08-2021 This appeal was called on for hearing today.
(Before A.M. Khanwilkar, Sanjiv Khanna and J.K. Maheshwari, JJ.)
For Appellant(s) Mr. Balbir Singh, ASG
Mr. M.K. Maroria, AOR
Ms. Binu Tamta, Adv.
Mr. Shyam Gopal, Adv.
Mr. Bhuvan Mishra, Adv.
For Respondent(s) Ms. Charanya Lakshmikumaran, AOR
Ms. Apeksha Mehta, Adv.
Mr. Aditya Bhattacharya, Adv.
Ms. Mounica Kasturi, Adv.
Mr. Jitendra Motwani, Adv.
Mr. Kumar Visalaksh, Adv.
Mr. Udit Jain, Adv.
Mr. Archit Gupta, Adv.
Mr. Mahfooz A. Nazki, AOR
UPON hearing the counsel the Court made the following
ORDER
6. Delay condoned.
7. The appeals are dismissed in terms of the signed order.
8. Pending applications, if any, stand disposed of.
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