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2019 (10) TMI 427 - DELHI HIGH COURTJurisdiction - power to issue SCN - Section 28 of the Customs Act, 1962 - the issue is pending for consideration before the Supreme Court in FORECH INDIA PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS INLAND, CONTAINER DEPOT, TUGHLAKABAD, NEW DELHI [2017 (12) TMI 984 - DELHI HIGH COURT] where it was held that the Tribunal would independently apply its mind on the question of jurisdiction and decide the issue - HELD THAT:- This Court is of the opinion that an identical approach is necessary in this case. Accordingly, following the order in FORECH INDIA PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS INLAND, CONTAINER DEPOT, TUGHLAKABAD, NEW DELHI [2017 (12) TMI 984 - DELHI HIGH COURT], this appeal is allowed and the CESTAT would independently apply its mind to the question of jurisdiction and also decide the appeal on merits, including the aspect of imposition of penalty if any. Appeal allowed in part.
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