Validity of Show Cause Notices issued by DRI (Analysis of Canon India Judgment)
In an interesting turnaround of events, the Supreme Court in the case of Canon India Private Limited v. UOI, 2021-VIL-24.SC-CU held that DRI is not ‘Proper Officer’ for issuing Show Cause Notice (‘SCN’) under the Customs Act, 1962. This decision will have far-reaching impact on pending litigations where DRI has issued SCNs. It is further likely to have ripple effect on SCNs issued by other authorities like DGGSTI etc. which are already making their entry in Constitutional Courts. However, whether this relief will stay for longer period or Tax laws will witness retrospective amendments validating all past proceedings initiated by DRI, DGGSTI etc.
To give you detailed insight on this issue, we are pleased to share short video by our Partner, Dharnendra Kumar Rana, on Validity of Show Cause Notices issued by DRI (Analysis of Canon India Judgment). In this video, Dharnendra has succinctly discussed:
- Statutory Provisions;
- Analysis of Canon India Judgment;
- Past jurisprudence on this issue; and
- Way Forward
The video is available below
Hope you find this an interesting watch. Please feel free to share your views and comments on this video.
For instant updates, visit our Twitter handle at https://twitter.com/tax_nitya