Real judgements, distilled

Legal Case Shots

Court judgements broken down into the case type, how the decision played out, and the lesson worth remembering, with the full judgement available as a PDF.

Frequently asked questions

Is this suitable for use in legal research and court filings?+

Legal Case Shots is built to help you quickly identify and understand relevant precedent. For citation in pleadings or filings, always verify against the full judgment PDF and current citation format (e.g., 2026 INSC ___).

How is a "lesson learnt" different from the judgment's holding?+

The holding is what the court legally decided. The lesson learnt translates that into a practical takeaway: what a lawyer should factor into case strategy or client advice as a result of this precedent.

Is the full judgment available, or just a summary?+

Both. Each case shows a distilled summary (case type, key holding, and lesson learnt) and links to the full judgment as a PDF for when you need the complete text for research or citation.

Can I filter judgments by date or case type?+

Yes. Use Advanced Filters to narrow results by decision date and by practice area, including Constitutional Law, Criminal Law, Service & Administrative Law, Family Law, Civil Property & Inheritance, and Labour & Industrial Law.

Can I search judgments by a specific judge?+

Yes. You can filter judgments by the judge or bench that decided the case, which is useful for tracking how a particular judge has reasoned on similar issues across multiple rulings.

What is Legal Case Shots?+

Legal Case Shots is a searchable database of Supreme Court of India judgments, each broken down into the case type, the court's key holding, and a practical lesson learnt, with the full judgment available as a PDF for citation or deeper reading.

Tax & Customs LawSupreme Court of India

M/S Canon India Private Limited v. Commissioner of Customs

Civil Appeal · 2021 INSC 169Decided 9 Mar 2021
Civil Appeal No. 1827 of 2018
Chief Justice S.A. Bobde · Justice A.S. Bopanna · Justice V. Ramasubramanian

Background

Canon India and three other camera importers (Nikon, Sony, Samsung) imported Digital Still Image Video Cameras that were cleared without customs duty after a Deputy Commissioner of Customs determined they qualified for a duty exemption. Roughly two years later, the Directorate of Revenue Intelligence (DRI), a different department, issued show-cause notices alleging the importers had suppressed facts about the cameras' recording capacity, and sought to recover the duty under Section 28(4) of the Customs Act, 1962. The Customs tribunal (CESTAT) upheld the demand, prompting this appeal.

Decision Breakdown

The Supreme Court held that Section 28(4) empowers only "the proper officer", meaning the same officer (or their designated successor) who originally assessed and cleared the goods, to reopen that assessment, not any customs officer generally and certainly not an officer from a different department such as the DRI, unless specifically entrusted with that function under Section 6 of the Act. The notification the government relied on to authorise DRI officers was found to have been issued without proper legal authority. The Court also held, on the facts, that the importers had disclosed the cameras' specifications at the time of clearance, so there was no wilful suppression justifying the extended five-year limitation period. The show-cause notices and resulting demands were quashed.

Lesson Learnt

A legal power to reopen an official decision can only be exercised by the specific officer or authority the law designates for that purpose: a different agency cannot step in and redo another department's assessment merely because it disagrees with the outcome.

M/S Canon India Private Limited v. Commissioner of Customs – Legal Case Shots | LegalAware