• Written by TaxField
• Category blog, supreme court, order, decision, judgement, DRI, Customs, SCN, issue, notice, reversed, Canon India Pvt Ltd

In this case, on being review petition No. 400 of 2021 filed by the department (seeking review of the judgment and order dated 09.03.2021 passed by the Apex Court in Civil Appeal No. 1827 of 2018 titled M/s Canon India Private Ltd. v. Commissioner of Customs), the Apex Court reviewed its earlier order dated 09.03.2021 and allowed the Review Petition No. 400/2021 titled Commissioner of Customs v. M/s Canon India Pvt. Ltd. and the connected Review Petition Nos. 401/2021, 402/2021 and 403/2021 insofar as the issue of jurisdiction of the proper officer to issue show cause notice under Section 28 is concerned and also held that the findings of this Court in Canon India (supra) in respect of the show cause notices having been issued beyond the limitation period remain undisturbed.