TMI Blog2017 (7) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... he issue of jurisdiction - appeal allowed by way of remand. - C/4146/2012-SM - A/54250/2017-SM[BR] - Dated:- 8-6-2017 - Mr. Ashok K. Arya, (Technical Member) Present Ms. Vidushi Shubham, Advocate for the appellant Present Shri G.R. Singh, AR for the respondent ORDER Per: Ashok K. Arya 1. The appellant Shri Rakesh Dhamilr, Proprietor of M/s. Toshnek International Forwarders is in appeal against Order in Appeal No.421/2012 dated 05/07/2012 passed by Commissioner (Appeals) whereunder inter alia the penalty of ₹ 8 Lakh on the appellant imposed under section 114 of the Customs Act, 1962 has been confirmed. 2. Brief facts are that: i. The appellant along with others was issued show cause notice dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision with in the Hon ble Supreme Court and decision of the Hon ble Delhi High Court in the case of Mangali Impex V/s Union of India -2016 (335) ELT 605 (Del.) has been stayed the matter may be kept pending. 4.2 The Ld. Advocate appearing for the appellant, however, says that presently the matter is covered by Tribunal s decisions in the cases of Rahul Arora V/s CCE New Delhi (Final Order No.52151 /2017 and M/s Global Alliance and others V/s CC-ICD, New Delhi -( Final Order No. 53346-53348/ 2007. 5. The facts of the case and submissions of both sides have been carefully considered. 5.1 It is to be noted that after the pronouncement of decision of Hon ble Delhi High Court in case of Sayed Ali (supra) provisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Global Alliance (supra) inter alia observes as under: 3. 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 has 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) 19 (SC) the DRI officers were not proper officers in terms of section 2(34) of the Customs Act, 1962. 4. It is also seen that after the declaration of law by the Hon ble Supreme Court in the above mentioned case, the provisions of Section 28 of the Customs Act, 1962 were amended with effect from 8.4.11 vide Finance Act, 2011. 5. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lhi High Court stand stayed by the Hon ble Supreme Court reported as 2016 (339) ELT A49 (SC). 8. 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. Union of India [2015 (315) ELT 167 (Bom) as also of the Hon ble High Court of Telangana and Andhra Pradesh in the case of Vuppalamritha Magnetic Components Ltd. Vs. DRI (Zonal Unit), Chennai [ 2017 (345) ELT 161 AP] take a view contrary to the one taken by the Hon ble Delhi High Court. 9. The above developments show that there are two views holding the field and the matter now stand before the Hon ble Supreme Court. In an earlier case, the Hon ble Supreme Court in the case of Chandna Impex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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