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2017 (5) TMI 1278 - AT - CustomsJurisdiction of proper officers - powers of DRI officers - Held that: - the issue of DRI officers 'having proper jurisdiction to issue the SCN came up before the Hon'ble Delhi High Court in the case of Mangali Impex Vs. Union of India [2016 (5) TMI 225 - DELHI HIGH COURT], inter alia, laying down that even the new inserted section 28 (11) does not empower either the officers of DRI or the DGCEI to adjudicate the SCN issued by them for the period prior to 8.4.2011. Thus the said order of the Hon'ble Delhi High Court is in favour of the assessee and against the Revenue - matters remanded to the original adjudicating authorities to first decide the issue of jurisdiction, after the availability of Supreme Court decision in the case of Mangali Impex - appeal allowed by way of remand.
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