COMMISSIONER OF CUSTOMSversusM/S CANON INDIA PVT. LTD.
Case No.: REVIEW PETITION (CIVIL) No. 400/2021
Decision Date: 07-11-2024
Disposal: Unknown
Neutral Citation: 2024INSC854

D.Y. CHANDRACHUD*, J.B. PARDIWALA, MANOJ MISRA 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 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 Decision Date : 07-11-2024 | Case No : REVIEW PETITION (CIVIL) No. 400/2021  | Direction Issue : Review petitions disposed of.  |  Bench : 3 Judges

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