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2019 (8) TMI 1889 - HC - CustomsJurisdiction - power of Directorate of Revenue Intelligence (DRI) to issue show cause notices - amended Section 28 of the Customs Act, 1962 - HELD THAT:- In VIPUL OVERSEAS PVT. LTD. & SHRI SURENDER GARG VERSUS COMMISSIONER OF CUSTOMS & ORS. [2017 (11) TMI 1412 - DELHI HIGH COURT], coordinate Bench noted that the judgment in M/S MANGALI IMPEX LTD., M/S PACE INTERNATIONAL AND OTHERS VERSUS UNION OF INDIA AND OTHERS [2016 (5) TMI 225 - DELHI HIGH COURT] had been stayed by the Supreme Court and the appeal was pending adjudication. The Division Bench disposed of the said appeal by quashing the remand order passed by the Tribunal with a direction that the Tribunal will decide the appeal on merits, including the question of jurisdiction of officers of the DRI to issue show cause notice, uninfluenced by the decision in Mangli Impex. The Tribunal shall apply its mind independently to the question of jurisdiction and decide the appeal on merits including the aspect of imposition of penalty. However, a prior notice shall be issued to the parties before proceeding to hear the matters on merits. Appeal allowed.
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