TMI Blog2017 (6) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... e Hon’ble Delhi High Court in the case of Mangali Impex vs. Union of India [2016 (5) TMI 225 - DELHI HIGH COURT], 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 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 Appeals No.605-607 of 2009 and 93 of 2011 - C/A/53985-53988/2017-CU[DB] - Dated:- 15-6-2017 - Dr. Satish Chandra, President ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ] , such officers were not proper officers in terms of section 2(34) of the Customs Act, 1962. 6. 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. 7. 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, assigning the functions of the proper officer to various officers (including Additional Director General, Commissioner (Preventive) mentioned in the notification, for the purposes of Section 28 of the Act. Thus, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hennai [2017 (345) E.L.T. 161 (AP)] , taking a view contrary to the one taken by the Hon ble Delhi High Court. 11. 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 sub-judice before the Hon ble Supreme Court [2016-TIOL-173-SC-CUS / 2016 (339) ELT A 49 (SC)]. 12. 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 also issued by DRI. The Hon ble High Court of Delhi has considered the judgment in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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