TMI Blog2017 (7) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Shri S.K.Naskar, AC(AR) for the Revenue ORDER Per: Bench All these appeals are against the impugned order which resulted due to the proceedings initiated by issue of Show Cause cum Demand Notice by the officers of DRI. 2. During the course of hearing the ld.AR submitted that these proceedings were pertaining to notices issued prior to April, 2011. 3. We note that the powers of officers working in this organization to issue notice under Customs Act, 1962 as proper officers has been subject matter of decision by various High Courts. When similar matters came up for decision before this Tribunal, the Tribunal in the case of M/s.HR Electronics, M/s.Laxmi Radios v. Commissioner of Customs, New Delhi(I G) - 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to issue demand notice under Section 28. 8. Subsequently, 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. 9. 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 came up before the Hon ble Delhi High Court in the case of Mangali Impex Vs. Union of India [2016 335 ELT 605 Del] - 2016-TIOL- 877- HC-DEL-CUS, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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. 13. By following the ratio laid down by the Hon ble High Court of Delhi in the case of BSNL (Supra) as well as by considering totality of facts and circumstances, we set aside the impugned order and remand the matter 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. Till the final decision, the status quo will be maintained. 4. In view of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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