Supreme Court’s Canon India Judgment: Implications for Pending Customs Proceedings and Strategic Way Forward

As the aftermath of the recent judgment of the Hon’ble Supreme Court in Canon India, whereby the DRI has been held to be the “proper officer” to issue show cause notice under the Customs Act, 1962, the pending adjudication / appellate / writ petition proceedings will now have to be dealt with basis the facts and merits of each of those proceedings.

In the attached alert, we have tried to summarise the key takeaways from the Supreme Court judgement which would be helpful in navigating though the pending proceedings and chalking out the strategy ahead.