Supreme Court · 2024 INSC 854 · Decided 7 November 2024
Commissioner of Customs v. M/S Canon India PVT. LTD.
- Court
- Supreme Court of India
- Citation
- 2024 INSC 854 · [2024] 12 S.C.R. 202
- Case number
- REVIEW PETITION (CIVIL) No. 400/2021
- Decided
- 7 November 2024
- Bench
- D.Y. CHANDRACHUD, J.B. PARDIWALA, MANOJ MISRA (3-judge bench)
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14; Customs Act Section 28, 2(34), 17
Headnote
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 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
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