Home Case Index All Cases Customs Customs + HC Customs - 2018 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 23 - HC - CustomsJurisdiction of the officer of DRI to issue show cause notice - whether or not officers of the DRI could have issued show cause notice? - justification for order of Remand - Whether CESTAT was justified and correct in law in passing an order of remand to the original adjudicating authority to first decide the issue of jurisdiction, after decision of the Supreme court in Civil Appeal preferred against the decision of Delhi High court in Mangali Impex Limited v. Union of India, [2016 (5) TMI 225 - DELHI HIGH COURT]? Held that:- The Delhi High court in the case of Mangali Impex Limited versus Union of India, [2016 (5) TMI 225 - DELHI HIGH COURT] has held that DRI was not competent to issue show cause notice and hence the order-in-original passed thereafter would be void and illegal - the decision and ratio in Mangali Impex has been stayed by the Supreme Court in the case of Union of India versus Mangali Impex Limited, [2016 (8) TMI 1181 - SUPREME COURT]. The question whether or not officers of the DRI could have issued SCN and its effect on the final order is an issue which has to be examined and considered by the Tribunal. The Tribunal, instead of deciding the said issue on merits, has passed an order setting aside the order-in-original to await the decision of the Supreme Court in the appeal preferred in the case of Mangali Impex - Once an order-in-original is set aside, it would mean that the entire adjudication proceedings may have to be undergone again. This would be true even if ratio in Mangali Impex is not accepted. The question of law is accordingly answered in favour of the Revenue and against the assessee with an order of the remand to the Tribunal.
|