W.P.(C)--11806/2015. Case: BHAGWATI COMPONENTS MFG.CO. THROUGH: ITS DIRECTOR MR. SURJIT SINGH Vs. UNION OF INDIA & ORS.. High Court of Delhi (India)
| Case Number | W.P.(C)--11806/2015 |
| Citation | NA |
| Judgement Date | May 03, 2016 |
| Court | High Court of Delhi (India) |
Reserved on: February 17/18,2016
Decision on: May 3, 2016 + W.P.(C) 441/2013
MANGALI IMPEX LTD ..... Petitioner
Through: Mr Naveen Malhotra, Advocate.
versus
UNION OF INDIA AND ORS ..... Respondents
Through: Mr S.K. Dubey, Advocate for DRI. Mr Satish Kumar, Senior Standing Counsel for R3 and R4.
Mr Rahul Kaushik, Senior Standing Counsel with Mr Bhavishya Sharma, Advocate for Customs.
With
+ W.P.(C) 8196/2013 & CM 17295/2013
SONY INDIA PRIVATE LIMITED ..... Petitioner
Through: Mr V. Lakshmi Kumaran, Advocate with Mr Abhinav Jagnathan, Advocate.
versus
UNION OF INDIA ..... Respondent Through: Mr Sanjev Kumar Dubey, Advocate with Mr Rajmangal Kumar, Mr Udit Malik, Advocate and Mr Aman Singh Paras, Advocate for DRI.
Mr Satish Kumar, Senior Standing Counsel for R3.
With
+ W.P.(C) 211/2014 & CM 389/2014
K.S.TRADERS ..... Petitioner
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Mr Akshay Makjhija, CGSC with Mr Vikas Bhadauria, Advocate for UOI.
Mr S.K. Dubey, Advocate with Mr Udit Malik, and Mr Rajmangal Kumar, Advocate for DRI. Ms Sonia Sharma, Senior Standing Counsel with Mr C.P. Pandey, Advocate for R3.
With
+ W.P.(C) 863/2014 & CM 1731/2014
SENNHEISER ELECTRONICS INDIA PVT LTD ..... Petitioner
Through: Mr V. Lakshmi Kumaran and Mr Abhinav Jaganathan, Advocates.
versus
UNION OF INDIA & ORS ..... Respondents
Through: Mr Akshay Makhija, CGSC and
Mr Vikas Bhadauria, Advocate for UOI.
Mr Sanjev Kumar Dubey, Advocate with
Mr Rajmangal Kumar, Mr Udit Malik, Advocate and Mr Aman Singh Paras, Advocate for DRI.
With
+ W.P.(C) 3803/2014 & CM 7658/2014
COMET IMPEX ..... Petitioner
Through: Mr C. Hari Shankar, Senior Advocate with Mr S. Sunil and Mr P.K. Singh, Advocates.
Versus
UNION OF INDIA & ORS ..... Respondents
Through: Mr Ripu Daman Bhardwaj, CGSC
Malik and Mr Rajmangal Kumar, Advocate for DRI.
Mr Sanjeev Kumar Dubey, Advocate with
Mr Rajmangal Kumar, Mr Udit Malik and Mr Aman Singh Paras, Advocate for DRI.
With
+ W.P.(C) 5262/2014
RAJESH GUPTA ..... Petitioner
Through: Mr Rajesh Mahana, Advocate.
versus
UNIO N OF INDIA AND ORS ..... Respondent Through: Mr Akshay Makhija, CGSC and
Mr Vikas Bhadauria, Advocate for UOI.
Mr Satish Aggarwala, Advocate with Mr Vineet Sharma, Advocate for DRI.
With
+ W.P.(C) 5877/2014 & CM 14409/2014
DAIKIN AIRCONDITIONING INDIA
PRIVATE .LTD. ..... Petitioner
Through: Mr V. Lakshmi Kumaran and Mr Abhinav Jaganathan, Advocates.
Versus
UNION OF INDIA & ORS. ..... Respondent
Through: Mr Akshay Makhija, CGSC with
Mr Vikas Bhadauria, Advocate for UOI.
Mr Sanjev Kumar Dubey, Advocate with
Mr Rajmangal Kumar, Mr Udit Malik, Advocate and Mr Aman Singh Paras, Advocate for DRI.
Mr Satish Kumar, Senior Standing Counsel for
+ W.P.(C) 4162/2015 & CM 10559/2015
GODREJ AND BOYCE MANUFACTURING
CO. LTD. ..... Petitioner Through: Mr Arshad Hidyatullah, Senior Advocate with Mr Rupesh Kumar, Mr Pravesh Bhauguna, Mr Jitin Singhal and Mr Pratik Raoka, Advocates
versus
UNION OF INDIA & ORS. ..... Respondents Through: Mr Ajitesh Kumar, Advocate for
Mr Gaurav Sarin, Advocate for R1.
Mr Satish Aggarwala, Advocate with Mr Vineet Sharma, Advocate for DRI.
With
+ W.P.(C) 11285/2015
CORTEL INDIA ..... Petitioner
Through: Mr Naveen Malhotra, Advocate.
Versus
UNION OF INDIA & ORS ..... Respondents
Through: Mr Satish Aggarwala, Advocate with Mr Vineet Sharma, Advocate for DRI.
Mr Sanjeev Kumar Dubey, Advocate with
Mr Rajmangal Kumar, Mr Udit Malik and
Mr Aman Singh Paras, Advocate for DRI.
Mr Umesh Sharma, Senior CGSC with Mr Akshat Kumar, CGSC.
Mr Kamal Nijhawan, Senior Standing Counsel for R-2.
With
+ W.P.(C) 11853/2015 & CM 31504/2015
EASTRON OVERSEAS INC ..... Petitioner
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Mr Ripu Daman Bhardwaj, CGSC with MrT.P. Singh, Advocate for R1.
Mr Kamal Nijhawan, Senior Standing Counsel for R2.
Mr Sanjeev Kumar Dubey, Advocate for DRI.
With
+ W.P.(C) 11854/2015 & CM 31506/2015
DIVYA ELECTRONICS ..... Petitioner
Through: Mr Naveen Malhotra, Advocate.
Versus
UNION OF INDIA & ORS ..... Respondents
Through: Mr S.K. Dubey, Mr Udit Malik and Mr Rajmangal Kumar, Advocates for DRI.
Mr Satish Aggarwala, Advocate with Mr Vineet Sharma, Advocate for DRI.
Mr Kamal Nijhawan, Senior Standing Counsel for R2.
Mr Riput Daman Bhardwaj, CGSC with Mr T.P. Singh, Advocate for R1.
And
+ W.P.(C) 563/2016 & CM 2353/2016
RAJESH TRIPATHI ..... Petitioner
Through: Mr Naveen Malhotra, Advocate.
Versus
UNION OF INDIA & ORS. ..... Respondents
Through: Mr Ajay Digpaul, CGSC for R1.
Mr S.K. Dubey, Advocate witgh Mr Udit Malik and Mr Rajmangal Kumar, Advocates for DRI.
Mr Kamal Nijhawan, Senior Standing Counsel for R-2.
Mr Raghvendra Singh and Mr Rahul Chaudhary, Advocates.
+ W.P.(C) 1185/2013 & CM 2240/2013
M/S LAKSHMAN OVERSEAS AND ORS ..... Petitioners
Through: Mr Akshay Chandra & Mr Raktim Gogoi, Advocates.
versus
UNION OF INDIA AND ORS ..... Respondents Through: Mr S.K. Dubey, Advocate with Mr Rajmangal Kumar and Mr Udit Malik, Advocates.
Mr Satish Kumar, Senior Standing Counsel for R2 and R4.
+ W.P.(C) 7383/2013 & CM 15847/2013
M/S PACE INTERNATIONAL & ANR. ..... Petitioners
Through: Mr Akshay Chandra & Mr Raktim Gogoi, Advocates.
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Mr Arun Bhardwaj, CGSC/UOI. Mr Rahul Kaushik, Senior Standing Counsel CBEC with Mr Bhavishya Sharma, Advocate for Customs.
+ W.P.(C) 225/2014 & CM 416/2014
BHARAT SANCHAR NIGAM LIMITED ..... Petitioner
Through: Mr R.K. Sanghi and Mr satyendra Kumar and Mr Palash, Advocates.
versus
UNION OF INDIA & ORS. ..... Respondents Through: Mr S.K. Dubey, Advocate with Mr Rajmangal Kumar and Mr Udit Malik,
+ W.P.(C) 4841/2015 & CM 8739/2015
SATYAM MARKETING THROUGH:
ITS PROPRIETOR ..... Petitioner
Through: Mr Prosenjit Mandal and Mr Umang Srivastav, Advocates.
versus
UNION OF INDIA & ORS. ..... Respondents Through: Mr S.K. Dubey, Advocate with
Mr Rajmangal Kumar and Mr Udit Malik, Advocate.
Mr Vivek Goyal, CGSC with
Mr Prabhakar Srivastav,Advocate for UOI/R1. Mr Akshay Makhija, CGSC for UOI.
Mr Satish Kumar, Senior Standing Counsel for R3.
+ W.P.(C) 5191/2015 & CM 9414/2015, 9416/2015
MANOJ SABOO @ MANOJ MAHESHWARI ..... Petitioner
Through: Mr Pawan Shree Agarwal, Advocate with Mr Ayush Sharma, Advocate.
versus
UNION OF INDIA & ORS. ..... Respondents Through: Mr S.K. Dubey, Advocate with
Mr Rajmangal Kumar and Mr Udit Malik, Advocate.
Ms Suparna Srivastava, Senior Standing counsel for UOI with Mr Manu Dev Sharma, Advocate.
Mr Satish Aggarwala, Advocate for
DRI.
Mr Satish Kumar, Senior Standing Counsel for R3.
+ W.P.(C) 9379/2015 & CM 21818/2015
HANSRAJ BHATIA & CO. THROUGH:
ITS PROPRIETOR SHRI SANJEEV BHATIA ..... Petitioner
Through: Mr Piyush Kumar and Ms Reena Rawat, Advocates.
Through: Mr S.K. Dubey, Advocate with
Mr Rajmangal Kumar and Mr Udit Malik, Advocate.
Mr Kamal Nijhawan, Advocate with
Mr Sumit Gaur, Advocate for R3.
Mr Satish Aggarwala, Advocate for DRI.
Mr Anurag Ahluwalia, CGSC with Mr Prashant Ghai, Advocate for UOI.
+ W.P.(C) 11041/2015 & CM 28502/2015
M/S. J.R. INTERNATIONAL ..... Petitioner
Through: Mr Prem Ranjan Kumar, Advocate.
versus
UNION OF INDIA & ORS. ..... Respondents Through: Mr S.K. Dubey, Advocate with
Mr Rajmangal Kumar and Mr Udit Malik, Advocate for DRI.
Mr Satish Kumar, Senior Standing Counsel for R3.
+ W.P.(C) 11806/2015 & CM 31354/2015
BHAGWATI COMPONENTS MFG.CO.
THROUGH: ITS DIRECTOR
MR. SURJIT SINGH ..... Petitioner
Through: Mr Rupender Sinhman, Advocate with Ms Rubal Maini, Advocate.
versus
UNION OF INDIA & ORS. ..... Respondents Through: Mr S.K. Dubey, Advocate with Mr Rajmangal Kumar and Mr Udit Malik, Advocate for DRI.
Ms Sonia Sharma, Senior Standing Counsel with Mr C.P. Pandey, Advocate for R3. Mr Satish Aggarwala, Advocate for DRI.
CORAM:
JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU
% 03.05.2016
Dr. S. Muralidhar, J. :
Introduction
1. The common question in this batch of matters pertains to the constitutional validity of Section 28 (11) of the Customs Act, 1962 („Act‟) which was inserted by the Customs (Amendment and Validation) Act, 2011 („Validation Act, 2011‟) with effect from 16th September 2011. In terms of Section 28 (11) of the Act, all persons appointed as Customs Officers under Section 4 (1) of the Act prior to 6th July 2011 “shall be deemed to have and always had the power of assessment under Section 17 and shall be deemed to have been and always had been the proper officers.....”
2. Section 28(11) of the Act states that the provision would take effect “notwithstanding anything to the contrary contained in any judgment, decree or order of any court of law, tribunal or other authority.” However, this amendment adversely impacts the Petitioners herein in that it seeks to validate the show-cause notices („SCNs‟) issued prior to 6th
July 2011 by not only officers of the Customs but also officers of the Commissionerates of Customs (Preventive), Directorate General of Revenue Intelligence („DRI‟), Directorate General of Central Excise Intelligence and similar placed officers.
3. The subsidiary issue that arises is the possibility that on the strength of Section 28 (11) of the Act, SCNs will now be issued by any of the above officers for the purpose of “opening of assessment” prior to 6th July 2011.
meant to cure the defects pointed out in Section 28 of the Act by the Supreme Court in Commissioner of Customs v. Sayed Ali (2011) 3 SCC 537 , in fact, it does not do so. The further submission is that for the period prior to 6th July 2011 the decision of the Supreme Court in Sayed Ali (supra) would still apply and even in terms of Section 28 (11) of the Act the offices of the Commissionerates of Customs (Preventive), DRI, DGCEI would not have jurisdiction to continue proceedings in relation to the SCNs already issued or issue fresh SCNs for the period prior to 6th
July 2011.
5. This is then the conspectus of the main issue in these batch of petitions.
Relevant provisions of the Act
6. In order to appreciate the above central issue that arises, it is necessary to...
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