Home Case Index All Cases Customs Customs + AT Customs - 2017 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 542 - CESTAT CHENNAIJurisdiction of the Officers of Directorate of Revenue Intelligence (DRI) - Fraudulent advance authoritsation - Seizure of goods sold on high sea sale - determine ownership of the goods - levy of penalty on CHA - levy of penalty on the high sea sellers - Held that:- It may be stated that operation of the judgment in the case of Mangali Impex [2016 (5) TMI 225 - DELHI HIGH COURT] has been stayed by the Hon’ble Supreme Court in Union of India & Ors. Vs. Mangali Impex Ltd. [2016 (8) TMI 1181 - SUPREME COURT] and the Hon'ble Court is seized of the matter. Tribunal being creature of the statute, is subordinate to the Hon'ble Supreme Court and it should not overreach to the Jurisdiction of higher court following the principle laid down in Union of India Vs. West Coast Paper Mills Ltd. - [2004 (2) TMI 344 - SUPREME COURT OF INDIA] Accordingly, without expressing any opinion on the aforesaid preliminary issue of Jurisdiction raised by Assesses, except reiterating the law of the land and judicial pronouncement as above, we are compelled to remand the appeals hereafter state by this order, to learned Adjudicating Authority to reach to his decision on the basis of outcome of the civil appeal in Mangli Impex and granting fair opportunity of hearing to both sides shall pass appropriate order. - Matter remanded back.
|