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2017 (11) TMI 488 - AT - CustomsJurisdiction - power of Preventive Officers of Customs to act as ‘proper office’ - power to issue SCN - Held that: - It has been ruled by Hon’ble Delhi High Court in the case of Mangli Implex vs. Union of India [2016 (5) TMI 225 - DELHI HIGH COURT] that the D.R.I. Officers are not competent to issue the show cause notice for the imports made prior to 08.04.2011 - matter remanded to the Original Authority for deciding the issue involved in the present appeals - appeal allowed by way of remand.
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