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2017 (4) TMI 1235 - AT - CustomsJurisdiction of the DRI Officers - power to issue SCN - whether the DRI officers were proper officers in terms of section 2(34) of the CA, 1962? - Held that: - there are two views holding the field and the matter now stand before the Hon’ble Supreme Court. In an earlier case, the Hon’ble Supreme Court in the case of Chandna Impex vs. CC Delhi [2011 (7) TMI 88 - SUPREME COURT OF INDIA] had remanded the matter to the Tribunal with a direction to examine the issue of jurisdiction - In these circumstances, we deem it fit to set aside the impugned orders and remand the matters to the original adjudicating authority to first decide the issue of jurisdiction, after the availability of Supreme Court decision in the case of Mangali Impex [2016 (5) TMI 225 - DELHI HIGH COURT] and then the merits of the case - appeal allowed by way of remand.
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