TMI Blog2017 (8) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... Union of India [2016 (5) TMI 225 - DELHI HIGH COURT] - appeal allowed by way of remand. - C/65-67/08, C/129/09, C/370-376/11, C/84-88, 90-94, 103/12, C/231, 307, 315 & 316/12 - FO/A/76280-76305/2017 - Dated:- 12-7-2017 - Shri P. K. Choudhary, Member(Judicial) And Shri B.Ravichandran, Member(Technical) Shri K. P. Dey, Shyamal Dey, H.K.Pandey, R.K.Choudhary, B.N.Pal, Advocates for the Appellant Shri S. N. Mitra Shri S. K. Naskar, A.C.s ( AR) for the Revenue Shri Himargshu Garodia, Director of M/s. Trister Infotech Pvt.Ltd., Shri Binod Garodia, Shri Sachin Bhupendra Desai, Proprietor of M/s.Mahabir International, Commissioner of Customs (Prev.), West Bengal, Kolkata M/s. Prince Roadlines Company, Shri Hasan Ansari, Shri Dha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms, New Delhi(I G) - 2017-TIOL-2328-CESTAT-DELHI noting the difference of opinion among various High Courts and the pendency of the issue before the Hon ble Supreme Court passed following Order :- 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 the case of Commissioner of Customs Vs. Sayed Ali, 2011 (265) 17 (SC) - 2011-TIOL-20-SC-CUS, the DRI 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue the SCN for the period prior to 8.4.11. 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. Union of India [2015 (315) ELT 167 (Bom) - 2014 TIOL-1949-HC-MUM-CUS as also of the Hon ble High Court of Telangana and Andhra Pradesh in the case of Vuppaloamritha Magnetic Components Ltd. Vs. DRI (Zonal Unit), Chennai [2017 (345) ELT 161 AP] -2016-TIOL-2789-HC-AP-CUS, 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. In view of the decision of Co-ordinate Benches in similar set of facts involving similar question of law, we find similar course of action can be followed. Accordingly, we set aside the impugned orders and remand the matter to the original authority to decide the question of jurisdiction first and thereafter on merit after the matter is settled by the Hon ble Supreme Court in the pending appeals by the Revenue against the decision of Hon ble Delhi High Court in the case of Mangali Impex Vs. Union of India [2016 335 ELT 605 Del] . The status quo will be maintained during the interim period. Accordingly all the impugned orders are set aside and matters are remanded back to the original authorities. (Pronounced and dictated in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
