TMI Blog2019 (10) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... er the DRI officer has the power to issue show-cause notice under Rules 16 and 16A of the Customs and Central Excise Duties Drawback Rules, 1995 or not - appeal allowed by way of remand. - Customs Appeal No. 508 of 2009, 525 & 526 of 2009, 527 & 528 of 2009, 497, 498, 532 & 533 of 2009 - A/86431-86439/2019 - Dated:- 16-8-2019 - HON BLE DR. D.M. MISRA, MEMBER (JUDICIAL) None for the Appellant Ms. Trupti Chavan, AC, Auth. Representative for the Respondent ORDER Per: Dr. D.M. Misra These appeals are filed against Order-in-Original No. CAO No. 25/2009/CAC/CC/KS dated 13.02.2009 passed by the Commissioner of Customs (Adjn.), NCH, Mumbai. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n can be raised at any stage of the proceedings. In support, he has referred to the judgment of this Tribunal in the case of Nylex Traders Vs. Commissioner of Customs (Prev.), Mumbai 2011 (274) ELT 71 (Tri-Mum). Further, he has submitted that this Tribunal in the case of Hem Chand Gupta Sons Vs. Commissioner of Customs (ICD), New Delhi 2015 (330) ELT 161 (Tri-Del) analyzing the issue of jurisdiction of DRI officers held that DRI officers under Customs and Central Excise Duties Drawback Rules, 1995 being not a proper officer , hence recovery notices issued by DRI relating to duty Drawback is bad in law. 4. Per contra, learned AR for the Revenue submits that since the issue of jurisdiction has not been raised by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised any jurisdictional objection in their replies to the show-cause notice. They had not raised any such objection before the adjudicating authority at any other stage. As per the judgment of the Hon ble Supreme Court in Sarjoo Prasad Ram Kumar s case (supra), they can be allowed to raise the jurisdictional objection in their appeals before the Tribunal. In other words, the dictum An objection as to jurisdiction goes to the root of the case operates in favour of the said parties. Their amendment applications are, therefore, liable to be allowed. It is ordered accordingly. 7. The issue thus remains to be determined is whether the DRI officer has the power to issue show-cause notice under Rules 16 and 16A of the Customs an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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