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2017 (7) TMI 44 - AT - CustomsPenalty u/s 114 of the CA, 1962 - jurisdiction - whether the officers of SIIB are not empowered or assigned the function of a ‘proper officer’ under Section 2 (34) of Customs Act 1962 at the time of issue of show cause notice? - mis-declaration of export goods - Held that: - the matter is covered by the Tribunal’s decision in the case of Rahul Arora V/s CCE, Delhi [2017 (5) TMI 1436 - CESTAT NEW DELHI], where it was held that 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 08/04/2011 - the matter is remanded to the original adjudicating authority to first decide the issue of jurisdiction - appeal allowed by way of remand.
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