Home Case Index All Cases Customs Customs + AT Customs - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 1636 - AT - CustomsJurisdiction - power of DRI to issue SCN - Competent Officers to issue SCN or not - HELD THAT:- Being conflicting decisions of various High Courts, finally the matter reached to Hon’ble Supreme Court who on 07.10.2016 granted the stay of operation of the judgment passed by the High Court of Delhi. Thus the issue is subjudice before the Hon’ble Supreme Court. [2016 (8) TMI 1181 - SC ORDER]. It may be mentioned that recently, the Hon’ble High Court of Delhi in the case of BSNL Vs. UOI vide [2017 (6) TMI 688 - DELHI HIGH COURT] has dealt with the identical issue where the notice was also issued by DRI. The Hon’ble High Court of Delhi has considered the judgment in the case of Mangli Impex Vs. UOI which is stayed by the Hon’ble Supreme Court reported as [2016 (8) TMI 1181 - SC ORDER]. Finally the Hon’ble High Court has granted liberty to the petitioner by observing that petitioner is permitted to review the challenge depending on the outcome of the appeals filed by the UOI in the Supreme Court against the judgment of the Court in the case of Mangli Impex Ltd. It is found that the show cause notices involved in these appeals are also in jeopardy in view of the fact of Mangali Impex judgment as also the fact that the same has been stayed by the Hon'ble Supreme Court. Matter remanded to the original adjudicating authority to first decide the issue of jurisdiction after the availability of Hon’ble Supreme Court decision in the case of Mangli Impex and then on merits of the case - appeal allowed by way of remand.
|