TMI Blog2017 (12) TMI 1739X X X X Extracts X X X X X X X X Extracts X X X X ..... UNION OF INDIA AND OTHERS [ 2014 (12) TMI 151 - BOMBAY HIGH COURT] . However, as identical questions have been admitted post the order in Sunil Gupta, the issue raised herein would require consideration. The hearing of this appeal is expedited - To be heard along with Customs Appeal No. 53 of 2016 and Writ Petition No. 2338 of 2016 [SUN POLYTRON INDUSTRIES LTD. AND ORS. VERSUS UNION OF INDIA AN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs v. Syed Ali, 265, ELT 17. Thus, rendering the impugned order dated 1st January, 2016 bad in law? 3. The aforesaid question was not raised before the Tribunal. However, as the issue raised namely the jurisdiction of the Additional Director General, DRI to issue a show-cause notice is a jurisdictional issue (on admitted facts), we are entertaining the present appeal. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel appearing for the appellant has invited our attention to the order dated 21st August, 2017 in Custom Appeal No. 53 of 2016 in Laxmi Trading Co. (supra) as well as an order dated 24th April, 2017 passed in Writ Petition No. 2338 of 2016 passed in Sun Polytron Industries Ltd. Ors. v. Union of India Ors. By order dated 24th April, 2017 in Sun Polytron Industries Ltd. (supra), this Court ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the question of jurisdiction seems to be concluded in favour of the Revenue by the decision of this Court in Sunil Gupta (supra). However, as identical questions have been admitted post the order in Sunil Gupta (supra), the issue raised herein would require consideration. 8. The hearing of this appeal is expedited. Mr. Jetley, for the Revenue waives service. 9. To be h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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