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Supreme Court of India

Commissioner of Customs v. M/s Canon India Pvt. Ltd.

Neutral citation
Reported as [2024] 12 S.C.R. 202
Bench Dr Dhananjaya Y Chandrachud, J.B. Pardiwala and Manoj Misra JJ.
Decided 7 November 2024

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.

What the Court ordered

We hold that Section 97 of the Finance Act, 2022 is constitutionally valid and the challenge to it is rejected accordingly.

Judgment, page 129

From the headnote

Issue for Consideration Issue arose whether there was an “error apparent on the face of the record” for the purpose of entertaining the review petition; whether law laid down in Canon India’s case as regards the power of the DRI to issue show cause notices could be said to be the correct statement of law; whether officers of DRI are the proper officers for the purposes of s.28 of the Customs Act, 1962; whether the introduction of s.28(11) vide the Validation Act of 2011 which retrospectively validates the show cause notices issued u/s.28 with effect from 06.07.2011, is discriminatory and

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