Supreme Court - Daily Orders
Commissioner Of Customs, Kandla vs M/S Agarwal Metals And Alloys on 31 August, 2021
Bench: A.M. Khanwilkar, Sanjiv Khanna, J.K. Maheshwari
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IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 3411 OF 2020
COMMISSIONER OF CUSTOMS, KANDLA Appellant(s)
VERSUS
M/S AGARWAL METALS AND ALLOYS Respondent(s)
WITH
CIVIL APPEAL NO. OF 2021
[DIARY NO.15966 OF 2020]
O R D E R
Delay condoned.
In view of decision dated 09.03.2021 of three judge Bench of this Court in Civil Appeal No. 1827 of 2018 titled as "M/s. Canon India Private Ltd. vs. Commissioner of Customs" reported in 2021(3) SCALE 748, these appeals must fail as the show cause notice(s) in the present cases was also issued by Additional Director General (ADG), Directorate of Revenue Intelligence (DRI), who is not a proper officer within the meaning of Section 28(4) Signature Not Verified read with Section 2(34) of the Customs Act, 1962. Digitally signed by DEEPAK SINGH Date: 2021.09.01 17:55:18 IST Reason:
Hence, these appeals stand dismissed. However, dismissal of these appeals will not come in 2 the way of the competent authority to proceed in the matter in accordance with law.
Pending application(s), if any, stand disposed of.
....................,J.
(A.M. KHANWILKAR) ....................,J.
(SANJIV KHANNA) ....................,J.
(J.K. MAHESHWARI) NEW DELHI;
August 31, 2021.
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ITEM NO.9 Court 3 (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 No(s). 3411/2020 COMMISSIONER OF CUSTOMS, KANDLA Appellant(s) VERSUS M/S AGARWAL METALS AND ALLOYS Respondent(s) (IA No.104479/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.104478/2020-STAY APPLICATION ) WITH Diary No(s). 15966/2020 (XVII-A) (IA No.87369/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.87368/2020-STAY APPLICATION and IA No.87367/2020-CONDONATION OF DELAY IN FILING APPEAL) Date : 31-08-2021 This appeal was called on for hearing today. CORAM :
HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE J.K. MAHESHWARI For Appellant(s) Mr. Balbir Singh, ASG Mr. M. K. Maroria, AOR Ms. Binu Tamta, Adv.
Mr. Shyam Gopal, Adv.
Mr. Bhuvan Mishra, Adv.
For Respondent(s) Ms. Charanya Lakshmikumaran, AOR Ms. Apeksha Mehta, Adv. Mr. Aditya Bhattacharya, Adv Ms. Mounica Kasturi, Adv.
Mr. Jitendra Motwani, Adv. Mr. Kumar Visalaksh, Adv. Mr. Udit Jain, Adv.
Mr. Archit Gupta, Adv.
Mr. Mahfooz A. Nazki, AOR UPON hearing the counsel the Court made the following O R D E R Delay condoned.4
The appeals are dismissed in terms of the signed order.
Pending applications, if any, stand disposed of.
(DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH) [Signed order is placed on the file]