Supreme Court of India
Commissioner of Customs. v. Sayed Ali & Anr.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
What the Court ordered
Before parting with the cases, we once again clarify that this judgment shall not preclude the revenue from initiating any proceedings against the importers for recovery of duty and other charges payable in respect of the subject goods, if permissible under the Act.
Judgment, page 16
From the headnote
CUSTOMS ACT, 1962: Section 2(34) and 28 read with s. 111 (d) - "Proper c officer''-Notice for payment of duty, interest etc. - Issued by Collector of Customs (Preventive) - Propriety of- HELD: Only · such a Customs Officer who has been assigned the specific functions of assessment and re-assessment of duty in jurisdictional area, where the import concerned has been 0 affected, by either the Board or the Commissioner of Customs in terms of s.2(34), is competent to issue notice uls 28 - Specific entrustment of function by either the Board or the Commissioner of Customs is, therefore, the
Where later benches applied it
- 2021 M/s Canon India Private Limited v. Commissioner of Customs
- 2024 Commissioner of Customs v. M/s Canon India Pvt. Ltd.
Of those, 1 relied on · 1 referred to
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