Messrs Meghmani Organics Ltd vs Union Of India
2025 Latest Caselaw 7847 Guj

Gujarat High Court

Messrs Meghmani Organics Ltd vs Union Of India on 12 November, 2025

Author: A. S. Supehia

Bench: A.S. Supehia

                                                                                                              NEUTRAL CITATION




                             C/SCA/5585/2021                                   ORDER DATED: 12/11/2025

                                                                                                              undefined




                               IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                                R/SPECIAL CIVIL APPLICATION NO. 5585 of 2021
                                                     With
                                R/SPECIAL CIVIL APPLICATION NO. 6183 of 2024
                                                     With
                                R/SPECIAL CIVIL APPLICATION NO. 20870 of 2023
                                                     With
                                R/SPECIAL CIVIL APPLICATION NO. 26280 of 2022
                                                     With
                                R/SPECIAL CIVIL APPLICATION NO. 19821 of 2023
                                                     With
                                R/SPECIAL CIVIL APPLICATION NO. 9334 of 2021
                      =============================================
                                        MESSRS MEGHMANI ORGANICS LTD & ANR.
                                                       Versus
                                                UNION OF INDIA & ORS.
                      =============================================
                      Appearance:
                      MR PARTH RACHCHH, FOR MR AMAL PARESH DAVE & MR PARESH M
                      DAVE, MR MOHD. FARAZ FOR MR. CHIRAG B. UPADHYAY AND
                      KRUPABEN S. LIMBACHIYA, MR PARESH M. DAVE, & MR HARDIK P.
                      MODH, ADVOCATES for for the Petitioners

                      MR C.B. GUPTA, MR UTKARSH SHARMA, MR CHIRAYU A MEHTA, MS
                      HETVI SANCHETI, ADVOCATES for the respective RESPONDENTS
                      =============================================
                        CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA
                                and
                                HONOURABLE MR. JUSTICE PRANAV TRIVEDI
                                          Date : 12/11/2025
                                       COMMON ORAL ORDER

(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

1. Learned advocates appearing for the respective parties have submitted that the present writ petition may be disposed of in view of the judgment of the Supreme Court in the case of Commissioner of Customs Vs. M/s. Cannon India Pvt. Ltd., reported in 2024 INSC 854.

2. The present writ petitions have been filed by the petitioner challenging the show cause notice issued by the

NEUTRAL CITATION

C/SCA/5585/2021 ORDER DATED: 12/11/2025

undefined

Officer of the Directorate of Revenue Intelligence (DRI) on the ground of lack of jurisdiction to initiate proceedings under Section 28 of the Customs Act, 1962. Since the issue raised in the present petition stands concluded by the judgment of the Supreme Court in the case of M/s.Canon India Pvt. Ltd. (supra), wherein it has been held that the Officers of the DRI are not "proper officers" for the purpose of issuance of show cause notices under Section 28 of the Customs Act, 1962, hence, the issue in the present case no longer survives.

3. In view of the aforesaid settled legal position and as submitted by the learned advocates appearing for the respective parties, no further adjudication is required in the present matter.

4. Accordingly, the present writ petitions stand disposed of in terms of the aforesaid judgment of the Supreme Court.

5. Registry to place a copy of this order in each of the connected matters.

Sd/-

(A. S. SUPEHIA, J)

Sd/-

(PRANAV TRIVEDI,J) MAHESH/01