TMI Blog2017 (5) TMI 1232X X X X Extracts X X X X X X X X Extracts X X X X ..... B, C/517/2006-DB, C/206/2006-DB & C/207/2006-DB - 20525-20529/2017 - Dated:- 25-4-2017 - Shri S. S. Garg, Judicial Member And Shri V. Padmanabhan, Technical Member None for the assessees Dr. J. Harish, Authorised representative for the respondent ORDER Per: V. Padmanabhan On the basis of specific information that M/s. Amisha International, a 100% EOU, has been diverting duty free imported Mulberry Raw silk yarn under Customs Notification No.53/97 dt. 03/06/1997 to the market and were exporting bricks and other waste material instead of the export product viz. Powder Grade Silk yarn, officers of DRI mounted investigation into the issue. One container said to be containing export cargo of M/s. Amisha International ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the declaration of law by the Hon ble Supreme Court in the above mentioned case, the provisions of Section 28 of the Customs Act, 1962 were amended with efect from 08/04/2011 vide Finance Act, 2011. 5. It is also noticed that in order to overcome the situation created by the judgment of the Hon ble Supreme court in the case of Sayed Ali (supra), Notification No.44/2011-Cus (NT), dt. 06/07/2011 was issued by the CBEC, assigning the functions of the proper officer to various officers (including Additional Director General, DRI) mentioned in the notification for the purposes of Section 28 of the Act. Thus w.e.f. 06/07/2011, the Additional Director General, DRI was prospectively appointed as proper officer for the purpose of Section 28 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... velopments show that there are two views holding the field and the matter now stand before the Hon ble Supreme Court. In an earlier case, the Hon ble Supreme Court in the case of Chandna Impex Vs. CC, Delhi [2012(26) STR 257 (SC)] had remanded the matter to the Tribunal with a direction to examine the issue of jurisdiction afresh in the light of decision in Sayed Ali (supra). As already observed the entire issue is once again before the Hon ble Apex Court, in view of the contrary decision of various High Courts. In these circumstances, we deem it fit to set aside the impugned orders and remand the matters to the original adjudicating authority to first decide the issue of jurisdiction, after the availability of Supreme Court decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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