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Supreme Court Reaffirmed “DRI Officers can Issue Show Cause Notice under Customs Act, 1962.” (Commissioner of Customs vs. M/S Canon India Pvt. Ltd. Review Petition No. 400 of 2021 in Civil Appeal No. 1827 of 2018)

COMMISSIONER OF CUSTOMS …PETITIONERVERSUSM/S CANON INDIA PVT. LTD. …RESPONDENT Introduction The COMMISSIONER OF CUSTOMS vs M/S CANON INDIA PVT. LTD judgement is a significant decision in the field of the Customs. Thousands of appeals are pending before the Customs, Excise, and Service Tax Appellate Tribunal, awaiting the Supreme Court’s verdict. Additionally, thousands of other cases…

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410935 cestat

CESTAT: A Pillar of Critical Justice in Indirect Taxation

Taxation forms the backbone of a nation’s revenue generation, enabling governments to fund public services, infrastructure, and welfare programs. As economies grow and evolve, so does the complexity of tax structures and disputes. The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) stands as a critical pillar in the adjudication of disputes arising under indirect…

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