TMI Blog2017 (6) TMI 1132X X X X Extracts X X X X X X X X Extracts X X X X ..... owed by way of remand. - C/113, 149, 262 - 268, 330 - 335, 422 - 474/2010 - [DB] - C/A/54167-54234/2017-CU[DB] - Dated:- 20-6-2017 - Mr. Satish Chandra, President And Mr. B. Ravichandran, Member (Technical) For the Appellant : Mr. Kamajeet Singh (Advocate) For the Respondent : Mr. Govind Dixit (D.R.) ORDER Per: ( Dr. ) Satish Chandra The present appeals have been filed by the appellant against the order dated 18.12.2010, 21.12.2010, 22.12.2010, 23.12.2010 29.12.2010. 2. Both the sides agree that the proceedings are initiated by notice issued by officers of DRI. 3. During the course of arguments, the appellant‟s counsel has raised the preliminary plea that the show cause notice in the instant case w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, 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 Acts. Hence, from 06.07.2011 ADG-DRI has been empowered to issue demand notice under Section 28. 9. Subsequently, sub-section 11 was inserted under section 28 of the Customs (Amendment and Validation) A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned that recently, the Hon ble High Court of Delhi in the case of BSNL Vs. UoI v ide 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 the case of Mangli Impex Vs. UoI which is stayed by the Hon ble Supreme Court reported as 2016 (339) ELT A49 (SC) . Finally the Hon ble High Court has granted liberty to the petitioner by observing that petitioner is permitted to review the challenge depending on the outcome of the appeals filed by the UOI in the Supreme Court against the judgment of the Court in the case of Mangli Impex Ltd. 14. By following the ratio laid down by the Hon ble High Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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