TMI Blog2017 (11) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... the present appeals - appeal allowed by way of remand. - C/53985-53989, 54552/2014-CU[DB] - C/A/56595-56600/2017 - Dated:- 27-7-2017 - Mr. S.K. Mohanty, Member (Judicial) And Mr. B. Ravichandran, Member (Technical) Present Ms. Nupur Maheshwari, Ms. Umeet Kaur and Shri S.S. Dabas, Advocate for the appellant Present Shri Govind Dixit, DR for the respondent ORDER Per: S.K. Mohanty In these cases, pursuant to the Show Cause Notice dated 10.09.2013 issued by the Commissioner of Customs (Preventive), New Delhi, the matter was adjudicated against the appellants, wherein proposed duty demand was confirmed along with interest and penalties were imposed on the appellants. The bills of entry assessed in this case re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... = 2011-TIOL-20-SCCUS, 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 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 Section 28 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 (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 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 subjudice before the Hon'ble Supreme Court [2016-TIOL-173-SC-CUS / 2016 (339) ELT A 49 (SC)]. 12. 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 ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivil Appeal No.20453 of 2016 as reported in 2016 (339) ELT A49 (SC), granting reasonable opportunity of hearing to both the sides. We may state that when an appeal is admitted by apex court whether the order appealed is stayed or not makes no difference to law since the order appealed is under challenge and the Tribunal should not overreach the jurisdiction of the apex Court as has been held by the apex court in Union of India Vs. West Coast Paper Mills Ltd. 2004 (164) ELT 375 (SC) = 2004-TIOL-14-SC-LMT-LB. 4. In line with the above observations of the Tribunal, we set aside the impugned order and remand the matter to the Original Authority for deciding the issue involved in the present appeals. Status quo shall be maintained ..... X X X X Extracts X X X X X X X X Extracts X X X X
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