Geochem Middle East vs Union Of India
2021 Latest Caselaw 10304 Guj

    C/SCA/10663/2021                                 ORDER DATED: 02/08/2021




           IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

            R/SPECIAL CIVIL APPLICATION NO. 10663 of 2021

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                       GEOCHEM MIDDLE EAST
                              Versus
                          UNION OF INDIA
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Appearance:
MR ANUPAM DIGE, ADVOCATE WITH MR HARDIK P MODH(5344) for the
Petitioner(s) No. 1,2
for the Respondent(s) No. 1,2,3
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 CORAM:HONOURABLE THE CHIEF JUSTICE MR. JUSTICE
       VIKRAM NATH
       and
       HONOURABLE MR. JUSTICE BIREN VAISHNAV

                             Date : 02/08/2021

                        ORAL ORDER

(PER : HONOURABLE THE CHIEF JUSTICE MR. JUSTICE VIKRAM NATH)

Heard Mr. Anupam Dige, learned counsel appearing with Mr. Hardik Modh, learned advocate for the petitioners.

Admit. Issue Notice.

By means of this petition under Article 226 of the Constitution, the petitioners have prayed for quashing of a show cause notice dated 21.12.2020 issued by the Additional Director General, Directorate of Revenue Intelligence, Ahmedabad Zonal Unit, on the ground that the said officer cannot fall within the definition of a proper officer and as such could not have issued the notice under Sections 28 and 124 of the Customs Act, 1962. Reliance has been placed upon a recent judgment of the Supreme Court dated 09.03.2021 passed

C/SCA/10663/2021 ORDER DATED: 02/08/2021

in Civil Appeal No.1827 of 2018, M/s.Canon India Private Limited vs. Commissioner of Customs, wherein it has been held that officers of Directorate of Revenue Intelligence would not fall within the domain of proper officer for initiating proceedings under Section 28 of the Customs Act, 1962. Prima facie case for interim relief is made out. As an interim measure, we provide that further proceedings pursuant to the impugned show cause notice shall remain stayed. However, any proper officer duly authorized may initiate appropriate proceedings, if deems fit and permissible in law.

(VIKRAM NATH, CJ)

(BIREN VAISHNAV, J) DIVYA