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2021 (2) TMI 111 - HC - CustomsJurisdiction - power to issue SCN - Whether the CESTAT committed an error in not holding that in view of amendment to Section 28 of the Customs Act by insertion of subsection 11 would empower the officers of DRI to perform the functions of proper officers under the Customs Act? - HELD THAT:- From the material on record, it is evident that the decision of the Supreme Court in Mangali Impex (supra) was stayed by the Supreme Court in the decision in [2016 (8) TMI 1181 - SC ORDER]. Therefore, instead of relying on the aforesaid judgment and remanding the matter, the Tribunal ought to have awaited for adjudication of the issue by the Supreme Court. Therefore, we are inclined to quash the order dated 03.05.2017 passed by the Tribunal and to direct the Tribunal to await the decision of the Supreme Court in the decision in [2016 (8) TMI 1181 - SC ORDER] and thereafter, to decide the appeal after affording an opportunity to the parties in accordance with law. Appeal disposed off.
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