M/S Mayures Grani Marmo Pvt. Ltd. vs Union Of India
2021 Latest Caselaw 5118 Guj

        C/SCA/6037/2021                                      ORDER



         IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

      R/SPECIAL CIVIL APPLICATION NO.              6037 of 2021

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               M/S MAYURES GRANI MARMO PVT. LTD.
                              Versus
                         UNION OF INDIA
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Appearance:
MR DEVEN PARIKH, SR. ADVOCATE assisted by MR NIRAV P
SHAH(6475) for the Petitioner(s) No. 1,2,3
 for the Respondent(s) No. 1,2,3,4,5,6,7
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 CORAM: HONOURABLE MR. JUSTICE R.M.CHHAYA
        and
        HONOURABLE MR. JUSTICE ILESH J. VORA

                          Date : 07/04/2021

                          ORAL ORDER

(PER : HONOURABLE MR. JUSTICE R.M.CHHAYA)

1. Heard Mr. Deven Parikh, learned Sr. Advocate, assisted by Mr. Nirav Shah, learned advocate for the petitioners.

2. By way of this petition under Article 226 of the Constitution of India, the petitioners have challenged the validity of the show­cause notice dated 01.02.2021 issued by the officer of Principal Additional Director General, Directorate of Revenue Intelligence, Zonal Unit, Ahmedabad. It is contended that the said officer cannot fall within the definition of a proper officer and therefore, it is contended that the impugned show­cause notice issued under Sections 28 and 124 of the Customs Act, 1962 is without jurisdiction. Mr. Parikh as also relied

C/SCA/6037/2021 ORDER

upon the recent judgment of the Hon'ble Apex Court in the case of M/s. Canon India Private Ltd. Vs. Commissioner of Customs dated 09.03.2021 passed in Civil Appeal No. 1827 of 2018 wherein it is held that the officers of DRI would not fall within the domain of proper officer for initiating proceedings under Section 28 of the Customs Act, 1962. Mr.Deven Parikh has also relied upon the order dated 26.03.2021 passed by this Court (Coram : Hon'ble the Chief Justice Vikram Nath and Hon'ble Mr. Justice Bhargav D. Karia) in SCA No. 5562 of 2021.

3. Hence, Notice. To be heard along with SCA No. 5562 of 2021. By way of interim order, the impugned show­cause notice shall remain stayed. However, it is clarified that that any proper officer duly authorised may initiate appropriate proceedings, if deems fit and permissible in law.

(R.M.CHHAYA, J)

(ILESH J. VORA,J) BIJOY B. PILLAI