TMI Blog2017 (6) TMI 1301X X X X Extracts X X X X X X X X Extracts X X X X ..... President And Hon ble Shri B. Ravichandran, Member (Technical) Ms. Reena Rawat, Advocate for the appellant Shri Govind Dixit, Authorized Representative (DR) for the respondent ORDER Per. Justice (Dr.) Satish Chandra This appeal is against order dated 21/03/2012. 2. During course of hearing, both the sides agreed that the notice has been issued by DRI which resulted in the impugned order. 3. In this connection, we note that similar issues have been dealt in various cases by the Tribunal. Recently, it is held that the matters have to be remanded back to the Original Authority for a decision after the legal issue is settled by the Hon ble Supreme Court. The decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d with effect from 08.04.2011 vide Finance Act, 2011. 6. It is also noticed that in order to overcome the situation created by the judgment of Hon ble Supreme Court in the case of Sayed Ali (supra), Notification No. 44/2011- Cus (NT), dated July 6, 2011 was issued by the CBEC, assigning the functions of the proper officer to various officers (including Additional Director 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. 7. Subsequ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i. Thus the issue is sub-judice before the Hon ble Supreme Court [2016-TIOL-173-SC-CUS / 2016 (339) ELT A 49 (SC)]. 11. It may be mentioned that recently, the Hon ble High Court of Delhi in the case of BSNL Vs. UOI vide writ petition no. C/4438/2017 and CM No. 19387/2017 has dealt with the identical issue where the notice was also issued by DRI. The Hon ble High Court of Delhi has considered the judgment in the case 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 Su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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