TMI Blog2022 (4) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... . - CUSAA 20/2021 CUSAA 21/2021 and CUSAA 22/2021 - - - Dated:- 28-3-2022 - HON'BLE MR JUSTICE RAJIV SHAKDHER AND HON'BLE MS JUSTICE POONAM A. BAMBA Appellant Through: Mr. Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur, Advocate. Respondent Through: Ms. Avisha Khatri, Advocate. [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL):- CM No.13411/2021 in CUSAA No.20/2021 CM No.13413/2021 in CUSAA No.21/2021 1. The above-captioned applications have been filed on behalf of the appellant under section 130(2A) of the Customs Act, 1962 [in short the Act ], seeking condonation of delay in filing the above-captioned appeals. 2. Ms Avisha Khatri, who appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide the impugned order and remand the matter to the original adjudicating authority to first decide the issue of jurisdiction after the availability of Hon'ble Supreme Court decision in the case of Mangli Impex and then on merits of the case but by providing an opportunity to the assessee of being heard. Till the final decision, the status quo will be maintained. 5.2. As is evident from the extract above, the CESTAT has set aside the order assailed, and remanded the matter to the adjudicating authority for determination of the issue concerning jurisdiction, albeit, after the Supreme Court renders a decision in a matter which travelled from this Court. The judgment, which stands assailed in the Supreme Court, was rendered in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Union of India 2016 (335) ELT 605 (Del.)? 5.7. It is not disputed that the same substantial question of law arises for consideration in the instant appeals as well. 6. Accordingly, the order of the CESTAT dated 14.06.2017, impugned in the above-captioned appeals, is set aside. 6.1. The CESTAT is directed to decide the appeals on merits, including the question of jurisdiction of Commissioner of Customs (Preventive)/Directorate of Revenue Intelligence (DRI) i.e., whether the Commissioner of Customs (Preventive)/DRI is competent to issue the show cause, albeit, without being influenced by the decision rendered by this Court in Mangli Impex Limited case; the operation of which is stayed by the Supreme Court ? 7. Needless to add ..... X X X X Extracts X X X X X X X X Extracts X X X X
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