Messrs Aztec Fluids And Machinery ... vs Union Of India
2021 Latest Caselaw 4783 Guj

         C/SCA/5562/2021                                           ORDER




          IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

           R/SPECIAL CIVIL APPLICATION NO. 5562 of 2021
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          MESSRS AZTEC FLUIDS AND MACHINERY PVT LTD
                            Versus
                        UNION OF INDIA
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Appearance:
MR AMAL PARESH DAVE(8961) for the Petitioner(s) No. 1,2
MR PARESH M DAVE(260) for the Petitioner(s) No. 1,2
for the Respondent(s) No. 1,2,3,4,5,6,7
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  CORAM: HONOURABLE THE CHIEF JUSTICE MR. JUSTICE VIKRAM NATH
         and
         HONOURABLE MR. JUSTICE BHARGAV D. KARIA

                         Date : 26/03/2021
                          ORAL ORDER

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

Heard Shri Paresh M. Dave, learned counsel for the petitioner.

Admit. Issue Notice.

By means of this petition under Article 226 of the Constitution, the petitioner has prayed for quashing of a show cause notice dated 24.02.2021 issued by the Additional Director General, Directorate of Revenue Intelligence, Chennai 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 in Civil Appeal No.1827 of 2018, M/s.Canon India Private Limited vs.

C/SCA/5562/2021 ORDER

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)

(BHARGAV D. KARIA, J) GAURAV J THAKER