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2017 (4) TMI 372 - AT - CustomsProper Officer - jurisdiction to issue SCN - whether Customs officer can be treated as proper officer when he has already issued notice before 8.4.2011 as a measure of curing his defect section 28 of the Customs Act, 1962 - Revenue's case is that when a retrospective amendment was made to section 28, even SCNs issued before 8.4.2011 are the proper SCNs and liable to be adjudicated - Held that: - the case of Mangali Impex Ltd. Vs UOI [2016 (5) TMI 225 - DELHI HIGH COURT] referred where it was held that newly inserted Section 28 (11) does not empower officers of DRI and DGCEI to either proceed to adjudicate SCNs already issued by them for period prior to 08-04-2011 or to issue SCNs for period prior to 08-04-2011. Mangali Impex judgment [2016 (5) TMI 225 - DELHI HIGH COURT] has been stayed by the Supreme Court. It is well settled principle of law by Hon'ble Apex Court in UOI Vs West Coast Paper Mills Ltd. [2004 (2) TMI 344 - SUPREME COURT OF INDIA] that once the appeal been filed against a Judgment of lower court and entertained by the Supreme Court as well as operation thereof stayed, the judgment of lower court is in jeopardy. It would be proper to wait for decision of the Apex Court on the aforesaid jurisdiction issue. Therefore, all these appeals are remanded back to the concerned adjudicating authorities without keeping that pending in Tribunal to pass appropriate orders on the basis of the outcome of the Supreme Court in the Mangali Impex case following course of natural justice. Matter on remand.
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