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2017 (8) TMI 1639 - AT - CustomsJurisdiction - proper officer to issue SCN - power of D.R.I. Officers to act as ‘proper officer’ for demand proceedings under the Customs Act, 1962 - HELD THAT:- It has been ruled by Hon’ble Delhi High Court in the case of Mangali Impex Ltd. Vs. Union of India [2016 (5) TMI 225 - DELHI HIGH COURT] that the D.R.I. Officers are not competent to issue the show cause notice for the period prior to 08.04.2011. In similar such cases, various Benches of the Tribunal such as, Delhi, Chennai & Calcutta have set aside the impugned orders and remanded the matter to the original authority for deciding the issue of jurisdiction and thereafter to decide on the merits of the case, upon pronouncement of the judgment by the Hon’ble Supreme Court in the case of Mangali Impex. Matters are remanded to the Original Authority for deciding the issues involved in the present appeals - appeal allowed by way of remand.
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