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2022 (6) TMI 317 - AT - CustomsApplication for admission of additional grounds - Challenging the Jurisdiction - proper officer to issue SCN - whether DRI is proper officer to issue SCN or not - time limitation - whether the plea of jurisdiction sought to be raised at this stage is hit by the delay and latches in taking the plea or not? - HELD THAT:- Admittedly in the present case the plea of the jurisdiction was not raised by the applicants before the original authority. He has made his submissions before the original authority, without raising this issue at any time, since the issuance of the show cause notice to him in the year 2009. Now having failed before the original authority applicant has by way of this application sought to raise this ground at this stage. Such an approach cannot be allowed. In the case of STATE OF ORISSA & ANR VERSUS MAMATA MOHANTY [2011 (2) TMI 1371 - SUPREME COURT] Hon’ble Apex Court clearly rejected that the plea the ground not taken earlier can be taken on the basis of the decision in case of some other person without proper explanation of delay in taking the said ground. The observations have been made in respect of the Finance Bill, 2022 which was under the consideration of parliament and have been made in respect of the proposal introduced in the parliament much after the conclusion of hearing. Thus department was not allowed any opportunity of hearing on the pleas which have never been advanced by any of the parties. The while arriving at the said finding the bench has ignored the provisions of Section 97 completely, whereby by the Act, the actions taken have been validated by the will of Parliament. Hence the decisions rendered contrary to the express intent of Section 97 is per incuriam. In absence of proper explanation on the delay in latches in advancing this plea, there are no merits found in these applications - The miscellaneous applications seeking additional ground to be taken are dismissed.
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