Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

Madras Fertilizers Ltd. Versus Commissioner of Customs (Seaport-Import)

2017 (9) TMI 329 - CESTAT CHENNAI

Jurisdiction - power of DRI to issue SCN - whether DRI is competent to issue show-cause notice? - Held that: - 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 Act. Hence, from 06.07.2011 ADG-DRI has been empowered to issue demand notice under Section 28. Subsequently, sub-section 11 was inserted under section 28 of the Customs (Amendment and Validation) Act, 2011 dated 16.9.2011, assigning the fu .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

issue the SCN or adjudicate for the period prior to 8.4.2011. - Recently, the Hon’ble High Court of Delhi in the case of BSNL Vs. UOI [2017 (6) TMI 688 - DELHI HIGH COURT] 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. Finally the Hon’ble High Court has granted liberty to the petitioner by observing that petitioner is permi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

a Beevi The present appeal has been filed against the Order-in-Original No. 6038/2007 dt. 21.03.2007. 2. During the course of arguments, the importer s counsel has raised the preliminary plea that the show-cause notice in the case was issued by D.R.I. The Hon ble High Court of Delhi in the case of Mangli Impex Vs. UOI by their order dated 03.05.2016 has observed that the DRI is not competent to issue show-cause notice. Hence, the request is being made to set aside the present proceedings where t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

as 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)], 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 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. 7. It is also noticed that in order to overcome the sit .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Customs Act. Hence, from 06.07.2011 ADG-DRI has been empowered 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 16.9.2011, 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 th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ect 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], 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 the matter reached to Hon ble Supreme Court who on 07.10.2016 grante .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Forum
what is new what is new
  ↓     bird's eye view     ↓  


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version