The Supreme Court dismissed the appeal filed by the Commissioner of Customs because the proceeding initiated by the Directorate of Revenue Intelligence lacked jurisdiction under a three-Judge Bench decision in Canon India Private Limited.
The appeal was dismissed and pending applications were disposed of.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
CAD 7082/2020
1
IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION
Civil Appeal No of 2022 [Diary No 7082/2020]
Commissioner of Customs, Ahmedabad Appellant
Versus
M/s Suncity Strips and Tubes P Ltd Respondent
O R D E R
Signature Not Verified Digitally signed by DEEPAK SINGH Date: 2022.02.02 16:29:32 IST Reason:
CAD 7082/2020
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demands under the Customs Act 1962 was issued by the Additional Director General of the Directorate of Revenue Intelligence (Zonal Unit, Ahmedabad).
….....…...…......………………........J.
New Delhi; January 20, 2022 CKB
CAD 7082/2020
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ITEM NO.9 Court 4 (Video Conferencing) SECTION XVII-A
S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS
CIVIL APPEAL Diary No.7082/2020
(Arising out of impugned final judgment and order dated 05-08-2019 in CA No.13559/2014 passed by the Custom Excise Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad)
COMMISSIONER OF CUSTOMS, AHMEDABAD Appellant
VERSUS
M/S SUNCITY STRIPS AND TUBES P. LTD. Respondent(s)
(With appln.(s) for IA No.45768/2020-CONDONATION OF DELAY IN FILING and IA No.45769/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.45767/2020-STAY APPLICATION )
Date : 20-01-2022 This appeal was called on for hearing today.
CORAM :
HON'BLE DR. JUSTICE D.Y. CHANDRACHUD HON'BLE MS. JUSTICE BELA M. TRIVEDI
For Petitioner(s) Mr. Aman Lekhi, ASG Mr. Harish Pandey, Adv. Mr. Adit Khorana, Adv. Ms. Vishakha, Adv. Mr. Mohammed Akhil, Adv. Ms. Preeti Rani, Adv. Mr. M.K. Maroria, Adv.
For Respondent(s) Mr. Prateek Gattani, Adv. Mr. Rajesh Kumar, AOR Mr. Varun Mudgil, Adv. Mr. R.K. Srivastava, Adv. Dr. Pratyush Nandan, Adv.
CAD 7082/2020
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UPON hearing the counsel the Court made the following O R D E R
(CHETAN KUMAR) (SAROJ KUMARI GAUR) A.R.-cum-P.S. BRANCH OFFICER (Signed order is placed on the file)
1 issue framed by the court
Whether the proceeding initiated by the Director of Revenue Intelligence was valid without entrustment under Section 6 of the Customs Act, 1962.
Colour shows how this judgement treated each authority
Canon India Private Limited vs Commissioner of CustomsFollowed¶2
Canon India Private Limited vs Commissioner of Customs AIR 2021 SC1699 · Who else cites this
Commissioner of Customs, Ahmedabad
M/s Suncity Strips and Tubes P Ltd
D.Y. Chandrachud
Bela M. Trivedi
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
