As per the case facts a previous Supreme Court judgment in M s Canon India Private Ltd v Commissioner of Customs was under review This prior judgment was based on ... the Sayed Ali case which held that certain customs officials were not proper officers with jurisdiction to issue show cause notices under the Customs Act The appeal to the Supreme Court was a review petition filed by the Customs Department seeking to reconsider the previous judgment which had invalidated show cause notices issued by various customs commissionerates due to a jurisdictional issue The question arose whether the Commissioner of Customs Preventive and other officers of similar standing were proper officers under the Customs Act with the authority to issue show cause notices under Section and whether the amendments introduced by the Finance Act clarified this authority retrospectively Finally the Supreme Court allowed the review petition in part specifically concerning the jurisdiction of the proper officer to issue show cause notices under Section The Court undisturbed its earlier findings regarding show cause notices issued beyond the limitation period The decision of the High Court of Delhi in Mangali Impex was set aside and the view taken by the High Court of Bombay in Sunil Gupta was upheld The constitutional validity of Section of the Finance Act was also upheld The Court clarified that the functions of assessment re-assessment under Section and recovery of duty under Section are distinct and that the previous assumption of a link between the two was erroneous thus clarifying the jurisdictional fact for exercising functions under Section