TMI Blog2018 (8) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... f this Court in Mangli Impex Limited v. Union of India [2016 (5) TMI 225 - DELHI HIGH COURT] - Held that:- Following the order in Forech India [2017 (12) TMI 984 - DELHI HIGH COURT], this appeals are allowed and the CESTAT would independently apply its mind to the question of jurisdiction and also decide the appeal on merits, including the aspect of imposition of penalty if any - Appeal allowed in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on) in CUSAA 170/2018 C.M. Appl. No. 30956/2018 (Exemption) in CUSAA 171/2018 C.M. Appl. No. 30958/2018 (Exemption) in CUSAA 172/2018 C.M. Appl. No. 30960/2018 (Exemption) in CUSAA 173/2018 Exemption allowed subject to all just exceptions. Applications stand disposed of. C.M. Appl. No. 30946/2018 (Delay) in CUSAA 168/2018 C.M. Appl. No. 30948/2018 (Delay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Limited v. Union of India 2016 (335) ELT 605 (Del.). This was on account of a dichotomy of judicial opinion with respect to the competence and jurisdiction under the amended Section 28 of the Customs Act, 1962 one view holding that no jurisdiction laid with the Directorate of Revenue Intelligence (hereafter DRI ) and the other view endorsed in a subsequent judgment of this Court in Vipul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Supreme Court. 4. For the reasons set out and stated in the said order, we answer the question of law in favour of the appellant with a direction to the Tribunal to decide the appeal on merits including the question of imposition of penalty and the right of Directorate of Revenue Intelligence who issued show cause notices. 5. The said adjudication would be without being influenced b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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