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2020 (1) TMI 504 - HC - CustomsJurisdiction - power to issue SCN - concealment of smuggled nature of goods - principles of natural justice - HELD THAT:- In the matter of MANGALI IMPEX VS. UNION OF INDIA reported in [2016 (5) TMI 225 - DELHI HIGH COURT], similar issue is being adjudicated and same is at large before the Hon’ble Apex Court wherein the issue relating to the insertion of sub-Section (11) of Section 28 is also under consideration. It is because of this precise reason, Customs, Excise and Service Tax Appellate Tribunal has taken a view that issue of jurisdiction would go to the root of the matter and as such, by setting aside the order passed by the Original Authority has remanded the matter back to the Adjudicating Authority with a direction to adjudicate the issue of jurisdiction at the first instance after receiving the judgment of the Hon’ble Apex Court in MANGALI IMPEX VS. UNION OF INDIA. Said order of remand does not suffer from any infirmity and no substantial question of law would arise for our consideration - Appeal cannot be admitted - appeal dismissed.
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