Canon India Private Limited vs Commissioner of Customs

Bench: 3 — S.A. Bobde

In Brief

Canon India and three other camera importers challenged recovery proceedings initiated by the Directorate of Revenue Intelligence (DRI) after their digital still image video cameras had been cleared as customs-duty exempt by the Deputy Commissioner of Customs (Appraisal Group). The Supreme Court held that only the assessing officer or his successor could recover duty allegedly unpaid under Section 28(4) of the Customs Act, 1962. The DRI, being a separate department, lacked authority to re-open assessment. The Court also found no wilful mis-statement by importers and held the DRI notifications entrusting such functions were invalid. The appeals were allowed and all demand notices were set aside."

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Customs Law Administrative Law Statutory Interpretation Jurisdiction and Authority Exemption Notifications Recovery of Duties Directorate of Revenue Intelligence

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