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2018 (5) TMI 2044 - AT - CustomsJurisdiction - power of proper officer to issue SCN - HELD THAT:- The constitutionality of retrospective validation of competence to issue notice was challenged in different High Courts and, in the light of the decision of the Hon’ble High Court of Delhi in Mangali Impex v. Union of India [2016 (5) TMI 225 - DELHI HIGH COURT], stayed subsequently by the Hon’ble Supreme Court, and noting the diverging decisions of various High Courts, the Hyderabad bench of this Tribunal, while disposing off the appeal in Alumeco India Extrusion Ltd v. Commissioner of Central Excise, Customs & Service Tax, Hyderabad-I [2009 (5) TMI 402 - CESTAT, BANGALORE], has considered it appropriate not to dispose off matters in which this preliminary issue has been agitated. Subsequent decisions of the Tribunal have set aside impugned orders, arising from such notices, for remand back to the original authority till the competence, or lack thereof, is no longer in doubt. The principle of finality of litigation may have the effect of sanctifying illegal proceedings if, ignoring the issue of jurisdiction, merit alone is considered before competence is decided by the Hon’ble Supreme Court. The inequity of a recovery upheld now with jurisdiction to do so being nullified later is not particularly appealing to a judicial institution. Should it be held otherwise, there is no detriment to Revenue as the proceedings would then be reinstated. The ends of justice will be appropriately met if the impugned order is set aside and the matter remanded back to the adjudicating authority for a fresh decision after the question of jurisdiction of officers of Directorate of Revenue Intelligence to issue notice for recovery of duty is settled - Appeal allowed by way of remand.
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