TMI Blog2021 (6) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... a common Judgment, dated 04.10.2019, set aside the order of the Tribunal and restored the appeals to the file of the Tribunal to be kept pending and await the decision of the Honourable Supreme Court. It was also made clear that the appellant Department shall not initiate any coercive action against the respondents / assessees. The appeals are restored to the file of the Tribunal with a direction to keep the appeals pending and await the decision of the Honourable Supreme Court - Appeal allowed. - C.M.A.(MD) Nos.433, 434, 435, 436, 437, 439, 440, 441, 442, 443, 444 & 445 of 2021 - - - Dated:- 4-6-2021 - Honourable Mr.Justice T.S.Sivagnanam And Honourable Mrs.Justice S.Ananthi For the Appellant : Mr.R.Aravindan For the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , learned Senior Standing Counsel for the appellant / Revenue and Mr.Hari Radhakrishnan, learned counsel accepting notice for the respondents / assessees. 4. The issue, which fell for consideration before the Tribunal, was whether the Officers of the Directorate of Revenue Intelligence (in short, DRI ) are proper officers for the purpose of Section 28 of the Customs Act, 1962 (in short, the Act ) and as to whether they are empowered to issue demand notice under Section 28 of the Act. In all these cases, show-cause notices were issued by DRI. The Tribunal, on noticing the same, referred to the decision of the Delhi High Court in the case of Mangli Impex vs. Union of India [2016 (335) ELT 605 (Del)] , wherein, it was held that DRI i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter to the Adjudicating Authority. 6. In the case of the Commissioner of Customs, Tuticorin vs. The Customs, Excise Service Tax Appellate Tribunal and others [C.M.A.(MD) Nos.375 to 379 of 2018] , a Division Bench of this Court, to which one of us (T.S.SIVAGNANAM, J.) was a party, had an occasion to test the correctness of an identical order passed by the Tribunal and by a common Judgment, dated 04.10.2019, set aside the order of the Tribunal and restored the appeals to the file of the Tribunal to be kept pending and await the decision of the Honourable Supreme Court. It was also made clear that the appellant Department shall not initiate any coercive action against the respondents / assessees. The operative portion of the said J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar that the Department shall not initiate any coercive action against the respondents assessees and await final decision in the appeals, which have been restored to file of the Tribunal. No costs. 7. We find that the above decision can be fully made applicable to the facts of the present case as the orders impugned in these appeals are identical to that of the orders impugned in C.M.A.(MD) Nos.375 to 379 of 2018. 8. Accordingly, the civil miscellaneous appeals are allowed and the impugned final order Nos.40929 to 40940 of 2018, dated 20.03.2018, passed by the Tribunal, are set aside and the appeals are restored to the file of the Tribunal with a direction to keep the appeals pending and await the decision of the Honourable Supre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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