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TMI Blog2019 (7) TMI 1656X X X X Extracts X X X X X X X X Extracts X X X X ..... y with a direction to decide the question of jurisdiction of DRI and thereafter, decide the matter on merit after granting an opportunity of personal hearing and following the principles of natural justice. 2. The respondents, in these cases, are importers of various electrical goods. DRI received the information that the goods were under-valued and investigated the matter. They recorded statements of various persons and concluded that the goods were under-valued in order to evade duty. The Officers of DRI issued show-cause notices which were adjudicated by the original authority, namely, the Additional Commissioner of Customs (Port), Kolkata. In his order, the original authority rejected the values declared by the respondent in their Bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be decided on merit after issue of DRI's power to issue show-cause notice is decided by the Hon'ble Apex Court in the case of Mangali Impex Ltd. (supra). The Ld.Commissioner (Appeals) in his order, specifically, relied on the Order passed by this Bench in the case of M/s Eastern Silk Industries Ltd. vide Final Order No.F/O/76222- 76226/2017 dated 13.07.2017. The Ld.Commissioner (Appeals) has also relied on the case law in the case of Navneet Kumar & Others Vs. Union of India & Others [2018 (7) TMI 794, in which, the Hon'ble jurisdictional High Court of Calcutta had decided that the Additional Director of DRI cannot invoke Section 124 of the Customs Act, 1962. 5. Revenue is aggrieved by the impugned order of the Ld.Commissioner (Appeals) r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n by the Hon'ble Apex Court in the case of Mangali Impex Ltd. (supra). 7. Such remand orders have been challenged before the Hon'ble High Court of Delhi in the case of Commissioner of Customs Vs. Arif Khichi [2018 (13) GSTL 407 (Del.) and the Hon'ble High Court has held that the decision of the Hon'ble High Court of Delhi in the case of Mangali Impex Ltd. (supra), has been stayed by the Hon'ble Apex Court and therefore, the Tribunal ought to have decided the issue on merits including the issue of jurisdiction of DRI Officer for issuance of show-cause notice and the Tribunal remanding the matter causes harassment to the assessee and inconvenience to the Department. Thus holding, the Hon'ble High Court of Delhi had directed the Tribunal to r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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