TMI Blog2018 (9) TMI 1154X X X X Extracts X X X X X X X X Extracts X X X X ..... ecide the appeal on merits. - CUSAA 193/2018, C.M. APPL.36352/2018, 36353/2018 & 36354/2018 - - - Dated:- 7-9-2018 - MR. S. RAVINDRA BHAT AND MR. A. K. CHAWLA JJ. Appellant Through: Sh. Kunal Prakash, Advocate. Respondent Through: Sh. Sonu Bhatnagar, Standing Counsel. O R D E R C.M. APPL. 36353/2018 (for condonation of delay in refilling) IN CUSAA 193/2018 For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Overseas Pvt. Ltd. v. Commissioner of Customs Ors. and connected cases [Cus.AA. Nos.57-58/2017, decided on 20.11.2017]. Given that all thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 by the judgment in the case of Mangli lmpex Limited (supra). 6. In other words, the Tribunal would independently apply its mind on the que ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
