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 →

Commissioner of Customs, New Delhi Versus Sheetla Enterprises And Others

2017 (9) TMI 898 - CESTAT NEW DELHI

Jurisdiction - power of DRI to issue SCN - Held that: - the notice issued by the DRI who was not a competent authority as per the ratio laid down in the case of Mangali Impex Ltd. Vs. UOI [2016 (5) TMI 225 - DELHI HIGH COURT] - In this connection, we note that similar issues have been dealt with in various cases by the Tribunal recently. It is held that the matters have to be remanded back to the original authority for a decision - appeal allowed by way of remand. - C/406-410/2010, C/414-416/201 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

2. C/407/2010 O-I-O No. 27/2010 dt. 03.05.2010 passed by Commissioner of Customs, New Delhi Shri Siddhi Vinayak Enterprises Sh. Prabhat Kumar, Adv. Commissioner of Customs (ICD), New Delhi Sh. Govind Dixit, DR 3. C/408/2010 O-I-O No. 27/2010 dt. 03.05.2010 passed by Commissioner of Customs, New Delhi Shri Manoj Kejriwal Sh. Prabhat Kumar, Adv. Commissioner of Customs (ICD), New Delhi Sh. Govind Dixit, DR 4. C/409/2010 O-I-O No. 27/2010 dt. 03.05.2010 passed by Commissioner of Customs, New Delhi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Dabas, Adv. 7. C/415/2010 O-I-O No. 27/2010 dt. 03.05.2010 passed by Commissioner of Customs, New Delhi Commissioner of Customs (ICD), New Delhi Sh. Govind Dixit, DR Shri Inderjit Singh Khera Sh. S.S. Dabas, Adv. 8. C/416/2010 O-I-O No. 27/2010 dt. 03.05.2010 passed by Commissioner of Customs, New Delhi Commissioner of Customs (ICD), New Delhi Sh. Govind Dixit, DR Shri Pawan Kr. Handa Sh. S.S. Dabas, Adv. 9. C/675/2010 O-I-O No. 56/2010 dt. 29.11.2010 passed by Commissioner of Customs, New Delhi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nd Dixit, DR 12. C/4/2010 O-I-O No. 47/2010 dt. 08.10.2010 passed by Commissioner of Customs, New Delhi Mohd. Qasim Khan Shri Mohan Lal, Adv. Commissioner of Customs (ICD), New Delhi Sh. Govind Dixit, DR 13. C/53912/2014 O-I-O No. 16/2014 dt. 28.04.2014 passed by Commissioner of Customs, New Delhi Ankit Electronics Ms. Reena Rawat, Adv. Commissioner of Customs (ICD), New Delhi Sh. Govind Dixit & Sh. R.K. Manjhi, DRs 14. C/53913/2014 O-I-O No. 16/2014 dt. 28.04.2014 passed by Commissioner of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

New Delhi Sh. Govind Dixit & Sh. R.K. Manjhi, DRs D.K. Jain Ms. Reena Rawat, Adv. 17. C/54525/2014 O-I-O No. 16/2014 dt. 28.04.2014 passed by Commissioner of Customs, New Delhi Commissioner of Customs (ICD), New Delhi Sh. Govind Dixit & Sh. R.K. Manjhi, DRs S.K. Jain Ms. Reena Rawat, Adv. 18. C/54526/2014 O-I-O No. 16/2014 dt. 28.04.2014 passed by Commissioner of Customs, New Delhi Commissioner of Customs (ICD), New Delhi Sh. Govind Dixit & Sh. R.K. Manjhi, DRs Ankit Jain Ms. Reena R .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed by Commissioner of Customs, New Delhi Commissioner of Customs (ICD), New Delhi Sh. Govind Dixit & Sh. R.K. Manjhi, DRs L D International Ms. Reena Rawat, Adv. 22. C/54530/2014 O-I-O No. 16/2014 dt. 28.04.2014 passed by Commissioner of Customs, New Delhi Commissioner of Customs (ICD), New Delhi Sh. Govind Dixit & Sh. R.K. Manjhi, DRs Metone Electronics Pvt. Ltd. Ms. Reena Rawat, Adv. ORDER Per: (Dr.) Satish Chandra All these appeals are filed against the orders passed by the Commission .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

41-53942 of 2017 dated 12/06/2017 is reproduced below : During the course of arguments, the appellant s counsel has raised the preliminary plea that the show cause notice in the instant case was issued by the Directorate of Revenue Intelligence (DRI). The Hon ble High Court of Delhi in the case of Mangali Impex Ltd. Vs. UOI dated 03.05.2016 has observed that the DRI is not competent to issue the show cause notices. Hence, the request is being made to set aside the present proceedings where the n .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nd that in terms of the Hon ble Apex Court decision in the case of Commissioner of 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 creat .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ence, from 06/07/2011 ADG-DRI has been empowered to issue demand notice under Section 28. 7. 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. 8. 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 D .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n ble Mumbai High Court in the case of Sunil Gupta Vs. Union of India [2015 (315) E.L.T. 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) E.L.T. 161 (AP)], taking a view contrary to 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 st .....

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