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2019 (2) TMI 692 - AT - CustomsJurisdiction - power of DRI to issue SCN - section 28 of Customs Act, 1962 - Held that:- The constitutionality of retrospective validation of competence to issue notice was challenged in different High Courts and, in the light of the decision of the Hon’ble High Court of Delhi in Mangali Impex v. Union of India [2016 (5) TMI 225 - DELHI HIGH COURT], stayed subsequently by the Hon’ble Supreme Court, and noting the diverging decisions of various High Courts the Hyderabad bench of this Tribunal, while disposing off the appeal in Alumeco India Extrusion Ltd v. Commissioner of Central Excise, Customs & Service Tax, Hyderabad-I [2009 (5) TMI 402 - CESTAT, BANGALORE] has considered it appropriate not to dispose of matters in which this has been agitated. The principle of finality of litigation may have the effect of sanctifying illegal proceedings if, ignoring the issue of jurisdiction, merit alone is considered before competence is decided by the Hon’ble Supreme Court. The inequity of a recovery upheld now with jurisdiction being nullified later is not particularly appealing to a judicial institution. Should it be held otherwise, there is no detriment to Revenue as the proceedings would then be reinstated. The ends of justice will be appropriately met if the impugned order is set aside and the matter remanded back to the adjudicating authority to be decided afresh after the question of jurisdiction of officers of Directorate of Revenue Intelligence to issue notice for recovery of duty is settled - appeal allowed by way of remand.
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