- 1 - NC: 2025:KHC:11598 WP No. 12833 of 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.12833 OF 2021 (T-CUS) BETWEEN: M/S BIOCON LIMITED 20TH K M, HOSUR ROAD, ELECTRONICS CITY BENGALURU – 560 100 REPRESENTED BY ITS AUTHORISED SIGNATORY AKELLA AKKA SURYA PRAKASH RAO AGED ABOUT 53 YEARS, R/A VILLA 37, NEERAJA HALCYON NEXT TO DS MAX SOLITAIRE APARTMENTS BANJARA LAYOUT NEAR HORAMAVU AGARA LAKE HORAMAVU, BANGALORE-560043 …PETITIONER (BY SRI. P B HARISH, ADVOCATE) AND: 1. PRINCIPAL COMMISSIONER OF CUSTOMS AIRPORT AND AIR CARGO COMPLEX AIR INDIA SATS, AIRFREIGHT TERMINAL KIAL, DEVANAHALLI, BENGALURU – 560 300. 2. PRINCIPAL ADDITIONAL DIRECTOR GENERAL DIRECTORATE OF REVENUE INTELLIGENCE MUMBAI ZONAL UNIT 13, SIR VITHALDAS THACKERSEY MARG, OPP. PATKAR HALL NEW MARINE LINES MUMBAI-400200 3. UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE 137, NORTH BLOCK NEW DELHI-110001 …RESPONDENTS (BY SRI. JEEVAN J NEERALGI, ADVOCATE FOR R1 & R2; SRI MADANAN PILLAI, ADVOCATE FOR R3) Digitally signed by NANDINI D Location: High Court of Karnataka - 2 - NC: 2025:KHC:11598 WP No. 12833 of 2021 THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH AND SET ASIDE THE IMPUGNED ORDER IN ORIGINAL DATED 20.02.2021 PASSED BY THE R1 VIDE ANNEXURE-C ALSO SET ASIDE THE SHOW CAUSE NOTICE IN REFERENCE DATED 31.07.2020 VIDE ANNEXURE-A ISSUED BY R2, SINCE THE SAME WAS ISSUED WITHOUT JURISDICTION AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER Learned counsel for the petitioner files a memo seeking permission to withdraw the petition. The said memo is taken on record and the same reads as under: “1. The Petitioner has filed the above Writ Petition No.12833/2021 on the jurisdiction of Directorate of Revenue Intelligence (‘DRI’) in issuance of Show Cause Notice No. DRI/MZU/D/INT/122/2016[BIOCON]/2220 dated 31 July 2020 which culminated into Order-in-Original No.109/2021 dated 20th February 2021, in light of the Supreme Court decision in Canon India Private Limited v. Commissioner of Customs 2021 (3) TMI 384 – Supreme Court dated 9 March 2021 (‘2021 judgment’). The Memorandum of Writ Petition may kindly be read as part of this Application. 2. It is submitted that the Hon’ble Supreme Court has reviewed this above 2021 judgment, which questioned the jurisdiction of the DRI to issue show-cause notices under Section 28 of the Customs Act. The Court in 2021 judgment held that the DRI officers lacked jurisdiction to issue SCNs – only officers involved in assessment under Section 17 could initiate SCN proceedings under Section 28. However, in its - 3 - NC: 2025:KHC:11598 WP No. 12833 of 2021 recent judgment dated 07 November 2024, in Review Petition No.400/2021, following a Department-filed Review Petition, the Supreme Court reversed the stance, affirming the DRI’s jurisdiction to issue SCNs. Wherefore, the Petitioner prays this Hon’ble Court may be pleased to dismiss the above writ petition as withdrawn in the interest of justice and equity.” 2. Accordingly, petition is dismissed as withdrawn, reserving liberty in favour of the petitioner to file an appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bengaluru. 3. If such an appeal is filed by the petitioner before the CESTAT, Bengaluru, within a period of six weeks from the date of receipt of a copy of this order, petitioner would be entitled to the benefit of Section 14 of the Limitation Act. 4. Registry is directed to return the documents to the learned counsel for the petitioner forthwith. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 31