TMI Blog2018 (5) TMI 1947X X X X Extracts X X X X X X X X Extracts X X X X ..... risdiction which, if ultimately decided against Revenue, would saddle them with a detriment that should never have been. On the other hand, postponement of decision on merit is not to the detriment of Revenue. Owing to this distinction of consequences, the Tribunal has been deferring the determination of such disputes, on merit, by remanding the matter back to the original authority for awaiting a finality on jurisdiction. This would best serve the ends of justice. Appeal disposed off by way of remand. - Custom Appeal No. 86128 of 2013, 86129 of 2013 - A/88530-88531/2018 - Dated:- 2-5-2018 - Hon ble Mr C J Mathew, Member (Technical) And Hon ble Mr P Dinesha, Member (Judicial) Shri Lakshmi Menon, Advocate for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffice as proof of production having been undertaken in Sri Lanka. The claim of appellant that the imported goods were assembled in full and was ready to use, save for the attachment of doors, was not accepted as it was found to be at variance with the statements that the goods, upon re-import, had been subject to the same process as the material procured domestically for indigenous production. It was, therefore, held that rule 7(d) of the Customs Tariff (Determination of Origin of Goods under the Free Trade Agreement between The Democratic Socialistic Republic of Sri Lanka and The Republic of India), Rules, 2000 disentitles them from eligibility for exemption. 2. Learned Counsel for appellant has raised the issue of want of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore us. 4. The decision of Hon'ble High Court of Bombay in re Sunil Gupta, undoubtedly, dismissed the petition of the assessee challenging such jurisdiction arising from amendment to section 28(11) of Customs Act, 1962, effected by Customs (Amendment and Validation) Act, 2011 on 20th September 2011 to overcome the fallout of the decision of the Hon'ble Supreme Court in Commissioner of Customs v. Sayed Ali [2011 (265) ELT 17 (SC)]. However as can been seen from the decision in re Dinkar Y Ghanekar , which referred to admission of the same question of competence raised in customs appeal no. 53 of 2016 (Laxmi Trading Co.), in order dated 21st August 2017 as well as the order in writ petition no. 2338 of 2016 fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceedings initiated before 8-4-2011, which have already culminated in orders of adjudication and pursuant to which recoveries have been made, are also to be deemed as non est. Therefore, the Commissionerates of Excise throughout the country can today be flooded with applications for refund of the duty paid in pursuance of the orders of adjudication passed on the basis of such show cause notices. The theory of nullity and voidity cannot be extended to such an extent as to lead to such disastrous consequences. 15. There is also one more aspect. It is not the case of the petitioner that they challenged either the impugned show cause notice or the Order-in-Original at the relevant point of time on the ground that the show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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