TMI Blog2017 (8) TMI 1321X X X X Extracts X X X X X X X X Extracts X X X X ..... 67-472/09, 598-601/09 - - - Dated:- 21-8-2017 - M/s Prefex Impex Pvt. Ltd., M/s M.B.Timber Pvt. Ltd., M/s Sunrise Tinply Co. Ltd., M/s Rajgaria Timber Pvt. Ltd., M/s Ponteac Merchant Pvt. Ltd., M/s Intech Safty Pvt. Ltd., Shri Goutam Gupta, Smt. Mala Gupta, M/s Sachin Bhupendra Desai, M/s Mahabir International, Commr. of Customs (A A). Kol., Commr. of Customs (A A). Kol, M/s Palsaar Asia Pvt. Ltd., Shri Sunil Saria, Shri Sanjoy Lakhotia, Smt.Madhu Lakhotia, Commr. of Customs (A A). Kol., Commr. of Customs (A A). Kol., Commr. of Customs (A A). Kol., Commr. of Customs (A A). Kol. Commr. of Customs (Port), Kol., Commr. of Customs (A A). Kol., M/s Eastern Silk Industries, M/s Gemini Overseas Ltd And Shri Shyam Sundar Shah Versu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... timately has gone to the Hon ble Supreme Court where the matter is sub-judice till date. 3. In this connection, we note that similar issues have been dealt with in various cases by the Tribunal recently. The decision of the Tribunal in one such case vide Final Order No. 53941-53942 of 2017 dated 12/06/2017 is reproduced below : 1. During the course of arguments, the appellants 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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 Delhi High Court in the case of Mangali Impex Ltd. vs. Union of India [2016 (335) E.L.T. 605 (Del.)], and the High Court inter-alia, held that even the new inserted Section 28 (11) does not emp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat petitioner is permitted to review the challenge depending on the outcome of the appeals filed by the UOI in the Supreme Court against the judgment of the Court in the case of Mangali Impex Ltd. 12. By following the ratio laid down by the Hon ble High Court of Delhi in the case of BSNL (Supra) as well as by considering totality of facts and circumstances, we set aside the impugned order and remand the matter to the original adjudicating authority to first decide the issue of jurisdiction after the availability of Hon ble Supreme Court decision in the case of Mangali Impex Ltd. and then on merits of the case but by providing an opportunity to the assessee of being heard. Till the final decision, the status quo will be maintained. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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