TMI Blog2018 (7) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... by SIIB, DGCEI and DRI are posted to 16.02.2017. Thus, on Revenue raising the issue of jurisdiction, the Bench adjourned the matter on 09.02.2017. The records do not show that the appellant/counsel had at any point of time raised the issue of jurisdiction. This Bench had heard the matter for the first time on 19.05.2017. In the circumstances, we are not able to give any credence to the affidavit filed by the ld. Counsel for appellant. A close study of the facts of this appeal reveals that the SCN dt. 21.05.2002 in this case has been issued only by the Commissioner of Customs, Chennai who is definitely not only an Officer of Customs but also the proper officer of Customs for the purposes of Section 2 (34) as also Section 28 of the Act fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which the issue of jurisdiction was also raised on behalf of the appellants. He contended that the SCN has been issued by Commissioner (Customs), SIIB and therefore in the light of the decision of the Hon'ble Supreme Court in the case of CC Vs Sayed Ali - 2011 (265) ELT 17 (SC) it has been held that Commissioner Customs, SIIB is not a 'proper officer' in terms of Section 2 (34) of the Customs Act, 1962; that on the previous dates of hearing, the Bench had adjourned the matter to be heard with other matters having similar issue of jurisdiction. On 19.5.2017, when this appeal was heard, the Bench directed the counsel to argue on the merits of the case without any reference to the aforesaid jurisdictional issue. The counsel ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs'. The Commissioner of Customs has always been a proper officer and therefore the SCN issued by the Commissioner of Customs is valid and does not suffer from any infirmity. Further, the Ld. Counsel had not put forward the issue of jurisdiction at all. Therefore, there is no error apparent on the face of record and he pleaded that the ROM application deserves to be dismissed. 4. Heard both sides. The Ld. Counsel for the appellant has submitted that the Tribunal while passing the impugned final order failed to consider the issue of jurisdiction even though the said issue was raised by the appellant in the written submissions filed on the date of hearing i.e. 19.05.2017. On perusal of such written submissions, we find that it runs to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RI are posted to 16.02.2017. Thus, on Revenue raising the issue of jurisdiction, the Bench adjourned the matter on 09.02.2017. The records do not show that the appellant/counsel had at any point of time raised the issue of jurisdiction. This Bench had heard the matter for the first time on 19.05.2017. In the circumstances, we are not able to give any credence to the affidavit filed by the ld. Counsel for appellant. 6. Keeping aside these factual observations, we would now consider the issue of jurisdiction as raised by the counsel for appellant. 7. The Ld. Advocate in his affidavit has referred to his contention made in the written note submitted by him that the SCN dt. 21.05.2002 which was the precursor, proceedings in this appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia held in para-82, that the Department cannot seek to rely on Section 28 (11) of the Act to validate the SCN issued by the Assistant Commissioner of Customs SIIB to the Petitioner on 31 st October 2003 . The Court also held that Section 28(11) cannot validate SCNs or proceedings pursuant thereto in relation to non-levy, short levy or erroneous refund for a period prior to 8 th April 2011, if such SCNs have been issued or proceedings conducted, inter alia, by SIIB. 9. However, a close study of the facts of this appeal reveals that the SCN dt. 21.05.2002 in this case has been issued only by the Commissioner of Customs, Chennai who is definitely not only an Officer of Customs but also the proper officer of Customs for the purposes of Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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