TMI Blog2017 (6) TMI 662X X X X Extracts X X X X X X X X Extracts X X X X ..... e High Court inter alia, held that even the new inserted section 28(11) does not empower either the officers of DRI or the DGCEI to issue the SCN for the period prior to 8.4.11. Matter remanded to the original adjudicating authority to first decide the issue of jurisdiction after the availability of Hon’ble Supreme Court decision in the case of Mangli Impex and then on merits of the case but by providing an opportunity to the assessee of being heard - appeal allowed by way of remand. - Customs Stay Application No.2130/2007-[DB], Customs Appeal Nos. 599, 610, 611, 778/2007-[DB], Customs Stay Application No.2166/2007-[DB], Customs Stay Application No.2167/2007-[DB], Customs Stay Application No.2924/2007-[DB] - C/A/53877-53880/2017-CU[DB] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the show cause notice under the Customs Act. The assessee-appellant had taken a stand that in terms of the Hon ble Apex Court decision in the case of Commissioner of Customs Vs. Sayed Ali -2011 (265) 17 (SC)] , the DRI officers were not proper officers in terms of Section 2(34) of the Customs Act, 1962. 7. It is also seen that after the declaration of law by the Hon ble Supreme Court (supra), the provisions of Section 28 of the Customs Act, 1962 were amended with effect from 08.04.2011 vide Finance Act, 2011. 8. It is also noticed that in order to overcome the situation created by the judgment of Hon ble Supreme Court in the case of Sayed Ali (supra) , Notification No. 44/2011-Cus (NT), dated July 6, 2011 was issued by the CBEC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndhra Pradesh in the case of Vuppalamritha Magnetic Components Ltd. Vs. DRI (Zonal Unit), Chennai [2017 (345) ELT 161 AP] , taking a view contrary to the one taken by the Hon ble Delhi High Court. 12. Being conflicting decisions of various High Courts (supra), finally the matter reached to Hon ble Supreme Court who on 07.10.2016 granted the stay of operation of the judgment passed by the High Court of Delhi. Thus the issue is subjudice before the Hon ble Supreme Court [2016-TIOL-173-SC-CUS/ 2016 (339) ELT A49 (SC)]. 13. It may be mentioned that recently, the Hon ble High Court of Delhi in the case of BSNL Vs. UoI vide writ Petition No. C/4438/2017 and CM No. 19387/2017 has dealt with the identical issue where the notice was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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