Commissioner Of Customs, Ahmedabad vs M/S Suncity Strips And Tubes P Ltd

1 Delay condoned.

2 In Canon India Private Limited vs Commissioner of Customs AIR 2021 SC1699 [Equivalent to 2021 (376) ELT 3 (S.C.)], 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  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.