TMI Blog2017 (6) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... oes not empower either the officers of DRI or the DGCEI to adjudicate the SCN issued by them for the period prior to 08/04/2011. There are two views holding the field and the matter now stand before the Hon’ble Supreme Court - matters remanded to the original adjudicating authority to first decide the issue of jurisdiction, after the availability of Supreme Court decision in the case of Mangali Impex. Appeal allowed by way of remand. - C/336/2003-DB - Final Order No. 20621/2017 - Dated:- 4-5-2017 - Shri S.S Garg, Judicial Member and Shri V. Padmanabhan, Technical Member Ms. Rukmani Menon, Advocate for the appellants. Shri Parasivamurthy, N.K., Deputy Commissioner(AR) for the Respondent. ORDER On the basis of spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 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 of the Customs Act. Hence from 06/07/2011, ADG-DRI has been empowered to issue demand notice under Section 28. 6. Subsequently, sub-section 11 was inserted under Section 28 of the Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 decision in the case of Mangali Impex (supra) and then the merits of the case. 10. In the result, the appeal is allowed by way of remand. (Operative portion of the Order was pronounced in Open Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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