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2018 (10) TMI 1423 - HC - CustomsJurisdiction - Proper Officer - power to issue SCN - Whether Commissioner of Customs (Preventive), who is jurisdictional Commissioner also for whole state of Rajasthan, is proper officer in view of Section 2(34) of the Customs Act, 1962 for assessment under Section 17 and Re-assessment/recovery of duty under Section 28 of the Customs Act, 1962? - Applicability of case of M/s Mangali Impex vs. CCE [2016 (5) TMI 225 - DELHI HIGH COURT]. Held that:- Since the issue is pending before the Supreme Court against both the judgments of Bombay High Court as well as Delhi High Court and the view taken by the another Division Bench, the decision of the Tribunal is proper inasmuch as merely because the judgment is stayed, the other Division Bench cannot take a contrary view - no substantial questions of law arises - Appeal dismissed.
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