Commissioner Of Custom Ahmedabad vs M/S Suncity Strips And Tubes P. Ltd.

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

ORDER

1 Delay condoned.

2 In Canon India Private Limited vs Commissioner of Customs AIR 2021

SC16991, a three-Judge Bench of this Court has held that in the absence of

an entrustment under Section 6 of the Customs Act 1962, an officer of the

Directorate of Revenue Intelligence will not have jurisdiction to exercise the

functions entrusted to Customs Officers under the provisions of the Act. As a

consequence of the above elucidation, the Court held that the entire

proceeding which was initiated by the Additional Director General of the

Directorate of Revenue Intelligence by issuing show cause notices was

invalid.

3 In the present case, the notice to show cause dated 30 October 2013 raising

1 Equivalent to 2021 (376) ELT 3 (S.C.) Signature Not Verified Digitally signed by DEEPAK SINGH Date: 2022.02.02 16:29:32 IST Reason: CAD 7082/2020 2

demands under the Customs Act 1962 was issued by the Additional Director

General of the Directorate of Revenue Intelligence (Zonal Unit, Ahmedabad).

4 In view of the decision of the three-Judge Bench in Canon India Private

Limited (supra), the appeal which has been filed by the Commissioner of

Customs in the present case will have to be and is accordingly dismissed.

5 Since the appeal has been dismissed on the above ground, it has not become

necessary to express any opinion on the merits of the judgment of the

Custom Excise Service Tax Appellate Tribunal dated 5 August 2019.

6 The appeal is accordingly dismissed.

7 Pending applications, if any, stand disposed of.

….....…...…......………………........J. [Dr Dhananjaya Y Chandrachud]

….....…...…......………………........J. [Bela M Trivedi] New Delhi;

January 20, 2022 CKB CAD 7082/2020 3

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 4 UPON hearing the counsel the Court made the following O R D E R

1 Delay condoned.

2 The appeal is dismissed in terms of the signed order.

3 Pending applications, if any, stand disposed of.

(CHETAN KUMAR) (SAROJ KUMARI GAUR) A.R.-cum-P.S. BRANCH OFFICER (Signed order is placed on the file)