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Manoj Shah Versus CC (Adj.) , New Delhi

2017 (9) TMI 899 - CESTAT NEW DELHI

Jurisdiction - power of DRI to act as ‘proper officer’ and 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. .....

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proper officer for demand proceedings under the Customs Act, 1962 has been a subject matter of dispute before the High Courts. It has been ruled by Hon ble Delhi High Court in the case of Mangali Impex Ltd. Vs. Union of India - 2016 (335) E.L.T. 605 (Del.) that the D.R.I. Officers are not competent to issue the show cause notice for the period prior to 08.04.2011. In similar such cases, various Benches of the Tribunal such as, Delhi, Chennai & Calcutta have set aside the impugned orders and .....

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t 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)] = 2011TIOL-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 th .....

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ed in the notification, for the purposes of Section 28 of the Act. Thus, 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 ADGDRI 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 .....

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e 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 Vuppalamritha Magnetic Components .....

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