2017 (6) TMI 688 - HC - Customs

Scope of Call Book Cases - Jurisdiction - power of Directorate of Revenue Intelligence to adjudicate the SCN - Held that: - The Court is of the view that since, admittedly, the Petitioner’s SCN would fall within the ambit of ‘Call Book Cases’ under para 9.3 of the Master Circular, there is no urgency at this stage to consider the plea of the Petitioner. It would have to await the outcome of the appeals filed by the Union of India in the Supreme Court against the judgment of this Court in Mangli Impex Ltd. v. Union of India [2016 (5) TMI 225 - DELHI HIGH COURT] - It will be open to the Petitioner to draw the attention of the adjudicating authority to the Master Circular dated 10th March, 2017 and pray for keeping the adjudication proceedings in abeyance in terms thereof.