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2018 (7) TMI 1393 - HC - CustomsJurisdiction - proper officers - validity of SCN issued by Addl. Director General (DRI) - Held that:- No substantial question of law arises in the present case requiring our further consideration. The question of jurisdiction is obviously pending consideration before the Hon’ble Supreme Court of India in the case of UNION OF INDIA VERSUS MANGALI IMPEX LTD. [2016 (8) TMI 1181 - SUPREME COURT] and the law laid down by the Hon’ble Supreme Court is bound to be final and binding on all the Authorities and the Tribunal below. Since the present nature of the case as to which authority will have jurisdiction to decide the matter of the appellant and other persons mentioned in the show cause notice, will depend upon the Judgment of the Hon’ble Supreme Court, this matter need not be kept pending here on our Board and in our considered view no substantial question of law arises for consideration in this appeal. Appeal dismissed - decided against appellant.
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