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TMI Blog2018 (2) TMI 1242X X X X Extracts X X X X X X X X Extracts X X X X ..... Justice Dr. Satish Chandra, President And Hon'ble Shri V. Padmanabhan, Member ( Technical ) S/Shri Prabhat Kumar, S.S. Dabas and V.R. Sethi, Advocates -for the appellants Shri R.K. Mishra, Authorized Representative (DR) - for the respondent ORDER Per. Justice ( Dr. ) Satish Chandra Heard Dr. Prabhat Kumar, Shri S.S. Dabas and Shri V.R. Sethi, learned Advocates for the appellants and Shri R.K. Mishra, learned DR for the Revenue. 2. During course of argument, Dr. Prabhat Kumar, learned Counsel for the main appellant has taken the plea that in the instant cases, the show cause notice was issued by Additional Director General (DGCEI), for the period of 2007-2008 to 2010. At the relevant time, the Additional Director General (DGCEI), New D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or 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 28. 4. 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. 5. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Mangali Impex Ltd. Vs. UOI which is stayed by the Hon'ble Supreme Court reported as 2016 (339) E.L.T. A 49 (SC). Finally the Hon'ble High Court has granted liberty to the petitioner by observing that "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." 9. 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 de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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