TMI Blog2021 (2) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... oper officers under the Customs Act? - HELD THAT:- From the material on record, it is evident that the decision of the Supreme Court in Mangali Impex (supra) was stayed by the Supreme Court in the decision in [ 2016 (8) TMI 1181 - SC ORDER ]. Therefore, instead of relying on the aforesaid judgment and remanding the matter, the Tribunal ought to have awaited for adjudication of the issue by the Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereinafter referred to as the Act for short) has been filed by the revenue, which was admitted by the Bench of this Court vide order dated 18.10.2019 by formulating the following substantial questions of law. 1. Whether on the facts and in the circumstances of the case CESTAT was correct in setting aside and remanding the matter for adjudication on the jurisdiction in view of the judgment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 02.06.1998 and 28.02.1999 respectively. The Additional Director General of Revenue (Intelligence) issued show cause notice dated 16.07.2002 to the assessee proposing confiscation of certain seized goods and demand of various Customs duties as well as imposition of penalties. The assessee submitted a reply. The Commissioner of Customs by an order dated 20.08.2006 after affording an opportunity of h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lity of the decision of the Supreme Court in the case of Mangali Impex (supra). In the aforesaid factual background, revenue has filed this appeal. 3. Learned counsel for the revenue submitted that the Tribunal grossly erred in remanding the matter to the adjudicating authority and it ought to have appreciated that the decision of the Delhi High Court in Mangali Impex (supra) has been stayed ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
