Commissioner of Customs vs Canon India Pvt. Ltd. 2024 INSC 854 - Article 137 Constitution - Review - Customs Act

Customs Act 1962- Section 28(11)- Constitutional Validity upheld- Its application is not limited to the period between 08.04.2011 and 16.09.2011. (Para 155)

Finance Act 2022 - Section 97 - Constitutional Validity upheld. (Para 167)

Constitution of India - Article 137 ; Supreme Court Rules, 2013 -Part IV Order XLVII ; Code of Civil Procedure, 1908 - Order XLVII Rule 1(1) - When a court disposes of a case without due regard to a provision of law or when its attention was not invited to a provision of law, it may amount to an error analogous to one apparent on the face of record sufficient to bring the case within the purview of Order XLVII Rule 1 of the Code of Civil Procedure, 1908. In other words, if a court is oblivious to the relevant statutory provisions, the judgment would in fact be per incuriam. In such circumstances, a judgment rendered in ignorance of the applicable law must be reviewed. (Para 67)

Constitution of India - Article 32,226 -The possibility of misuse or abuse of a law which is otherwise valid cannot be a ground for invalidating it. (Para 152)

Legislation - The legislature is empowered to enact validating legislations to validate earlier acts declared illegal and unconstitutional by courts by removing the defect or lacuna which led to the invalidation of the law. With the removal of the defect or lacuna resulting in the validation of any act held invalid by a competent court, the act may become valid, if the validating law is lawfully enacted. (Para 160)