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M/s Elgin Electronics, Shri Sumit Gupta, Manager Versus CC (Preventive) , New Delhi

2017 (6) TMI 746 - CESTAT NEW DELHI

Jurisdiction of Directorate of Revenue Intelligence (DRI) - power to issue SCN - Held that: - sub-section 11 was inserted under section 28 of the Customs (Amendment and Validation) Act, 2011 dated 16.09.2011, assigning the functions of proper officers to various DRI officers with retrospective effect - Later on, i.e. for the period subsequent to the amendment, the matter i.e. the DRI officers having the proper jurisdiction to issue the SCN or not had come up before the Hon’ble Delhi High Court i .....

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iding an opportunity to the assessee of being heard - appeal allowed by way of remand. - Customs Appeals No.637-638 of 2011 - C/A/53939-53940/2017-CU[DB] - Dated:- 12-6-2017 - Dr. Satish Chandra, President And Shri B. Ravichandran, Member (Technical) Shri Sumit Gupta, Representative - for the appellants Shri P. Junena, Authorized Representative (DR) - for the respondent ORDER Per. (Dr.) Satish Chandra The present appeals have been filed by the appellants against the order no. 31/2004 dated 17/09 .....

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d. Counsel for the Department has justified the notice issued by DRI and made a request to decide the matter on merit. 4. We have heard both the parties at length and gone through the material available on record. 5. From the record, it appears that the preliminary issue emerges in the present appeal is regarding the jurisdiction of the DRI Officers to issue 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 t .....

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of Sayed Ali (supra), Notification No. 44/2011-Cus (NT), dated July 6, 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. July 6, 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 is .....

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Union of India [2016 (335) E.L.T. 605 (Del.)], and the 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 08/04/2011. Thus, it is seen that the said order of the Hon ble Delhi High Court is in favour of the assessee and against the Revenue. 10. However, it is further noticed that the said issue was also the subject matter of Hon ble Mumbai High Court in the case of Sunil Gupta vs .....

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