TMI Blog2017 (9) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... on - appeal allowed by way of remand. - Customs Appeal Nos. 293 & 296/2009, 203 to 206, 210 to 213/2010 - Final Order No. FO/C/A/77081-77090/2017 - Dated:- 30-8-2017 - Satish Chandra, President And V. Padmanabhan, Member ( Technical ) For the Appellants : Sh. S.K. Naskar, DR For the Respondent : Sh. S. Banerjee, Adv. Sh. Manish Pushkarna, Adv ORDER Per Justice Dr. Satish Chandra All the present appeals are filed by the Department/ assessee-Appellants against the orders passed by the Commissioner of Customs (Port), Kolkata. 2. During the course of hearing, both the sides have agreed that the notice has been issued by the DRI which resulted in the impugned orders. According to both the parties, the DRI is not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Customs vs. Sayed Ali, 2011 (265) 17 (S.C.)], the DRI officers were not proper officers in terms of section 2(34) of the Customs Act, 1962. 5. 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. 6. 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, DRI) mentioned in the notification, for the purposes of Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the one taken by the Hon ble Delhi High Court. 10. 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)]. 11. 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 the case of Mangali Impex Ltd. Vs. UOI which is stayed by the Hon bl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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