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M/s. Fashion House Versus Commissioner of Customs, Tuticorin

2017 (11) TMI 664 - CESTAT CHENNAI

Restoration of appeal - case of appellant is that the consultant who was earlier handling the appeal passed away and the appellant entrusted the work to the present counsel and vakalat was filed on 25.1.2017 - Held that: - it is seen that the appellant has made out sufficient cause for restoration of the appeal - appeal restored to the file of Tribunal. - Jurisdiction - power of DRI to issue SCN - Held that: - the matter had come up before the Hon’ble Delhi High Court in the case of Mangali .....

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AR) for the Respondent ORDER Per Bench The above application has been filed by the appellant seeking restoration of the appeal which was dismissed for default vide Final Order No. 40118/2017 dated 30.1.2017. 2. On behalf of the appellant, in the above application, it is submitted that the consultant who was earlier handling the appeal passed away and the appellant entrusted the work to the present counsel and vakalat was filed on 25.1.2017. As the appeal papers were with the previous consultant .....

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ice in the above appeal is issued by the DRI and the said issue has been analyzed in various appeals by the Tribunal where the appeals are remanded to the adjudicating authority for reconsideration of the issue awaiting the judgment of the Hon ble Supreme Court in the case of Mangli Impex Vs. UOI. 4. The ld. AR Shri S. Govindarajan opposes the application. 5. On considering the pleadings in the application, we are of the view that the appeal can be restored to the file of the Tribunal. The Final .....

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that the DRI is not competent to issue show-cause notice. Hence, the request is being made to set aside the present proceedings where the show-cause notice was issued by the DRI/DGCEI. 7. From the record, it appears that the preliminary issue which emerges in the present appeal is regarding the jurisdiction of the DRI to issue the show-cause notice under the Customs Act. The assessee-Respondent has taken a stand that in terms of the Hon ble Apex Court decision in the case of Commissioner of Cust .....

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n 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 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 ADG-DRI has been empowered to issue demand notice under Section 2 .....

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.)], and the High Court inter alia, held that even the new inserted section 28 (11) does not empower either the officers of DRI or the DGCEI to issue the SCN or adjudicate for the period prior to 8.4.2011. 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. 12. 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) E .....

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