TMI Blog2017 (7) TMI 1317X X X X Extracts X X X X X X X X Extracts X X X X ..... bility 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. Appeal allowed by way of remand. - C/57164, 57165, 57167, 57168, 57169, 57170, 57171, 57172, 57665, 57675, 57676, 57677, 57685, 57686, 57687, 57688, 57689, 57690, 57691, 57812, 58033, 58034, 58698, 58811, 59008, 59177, 59273, 58812, 59009, 59541, 59679, 59683, 59032/2013 & Others - FINAL ORDER No. 55218-55266/2017 - Dated:- 12-7-2017 - Mr. Justice (Dr.) Satish Chandra, President AND Mr. V. Padmanabhan, Technical Member C/59041, 59274, 59275, 59276, 59277, 59278, 59539, 59540, 59678, 59680, 59681, 59682, 59684, 60006, 60431, 60800/2013 For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne through the material available on record. 4. From the record, it appears that the preliminary issue emerges in the present appeal is regarding the jurisdiction of the DRI Officers to issue the show cause notice under the Customs Act. The assessee-Appellant had taken a stand that in terms of the Hon ble Apex Court decision in the case of Commissioner of Customs vs. Sayed Ali, 2011 (265) 17 (S.C.)], the DRI officers were not proper officers in terms of section 2(34) of the Customs Act, 1962. 5. It is also seen that after the declaration of law by the Hon ble Supreme Court (Supra), the provisions of section 28 of the Customs Act, 1962 were amended with effect from 08.04.2011 vide Finance Act, 2011. 6. It is also n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. However, it is further noticed that the said issue was also the subject matter of Hon ble Mumbai High Court in the case of Sunil Gupta vs. Union of India [2015 (315) E.L.T. 167 (Bom) as also of the Hon ble High Court of Telangana and Andhra Pradesh in the case of Vuppalamritha Magnetic Components Ltd. vs. DRI (Zonal Unit), Chennai [2017 (345) E.L.T. 161 (AP)], taking a view contrary to the one taken by the Hon ble Delhi High Court. 10. Being conflicting decisions of various High Courts (Supra), finally the matter reached to Hon ble Supreme Court who on 07/10/2016 granted the stay of operation of the judgment passed by the High Court of Delhi. Thus the issue is sub-judice before the Hon ble Supreme Court [2016-TIOL-173-SC-CUS / ..... X X X X Extracts X X X X X X X X Extracts X X X X
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