Messrs Meghmani Organics Ltd vs Union Of India
2021 Latest Caselaw 4848 Guj

           C/SCA/5585/2021                                             ORDER




          IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

           R/SPECIAL CIVIL APPLICATION NO. 5585 of 2021

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         MESSRS MEGHMANI ORGANICS LTD
                     Versus
                 UNION OF INDIA
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Appearance:
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. 1,10,11,12,13,14,15,16,2,3,4,5,6,7,8,9
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  CORAM: HONOURABLE THE CHIEF JUSTICE MR. JUSTICE VIKRAM
         NATH
         and
         HONOURABLE MR. JUSTICE BHARGAV D. KARIA

                               Date : 30/03/2021

                                   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 15.12.2020 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 in Civil Appeal No.1827 of 2018, M/s.Canon India Private Limited vs. Commissioner of Customs,

C/SCA/5585/2021 ORDER

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.

Connect with Special Civil Application no.5562 of 2021.

(VIKRAM NATH, C.J.)

(BHARGAV D. KARIA, J.) AMAR RATHOD...