TMI Blog2022 (6) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice to the Assessee in such cases is said to be pending before the Hon'ble Supreme Court in the case of Mangli Impex vs. Union of India [ 2016 (5) TMI 225 - DELHI HIGH COURT ], in which the Hon'ble Supreme Court has granted stay order. T he matters are remanded to the Tribunal with a direction to keep the same pending and await the decision of the Hon'ble Supreme Court in the appeals filed against the decision in Mangali Impex - Petition closed. - C.M.A.Nos.1005, 1008, 1009, 1012 and 1015 of 2022 And CMP.Nos. 7469, 7474, 7485 and 7494 of 2022 - - - Dated:- 27-4-2022 - Honourable Mr. Justice R. Mahadevan And Honourable Mr. Justice J.Sathya Narayana Prasad For the Appellant : Mr.A.P.Srinivas Senior S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the officials of DRI, who lack jurisdiction to do so. Therefore, they raised preliminary objection regarding the legality of the proceedings issued by such authorities. 4.The CESTAT, by the order dated 11.07.2017, which is impugned in these Civil Miscellaneous Appeals, allowed the appeals and remanded the matter to the original authority. The relevant portion of the same is usefully extracted below: 5. From the record, it appears that the preliminary issue which emerges in the present appeal is regarding the jurisdiction of the DRI to issue the show-cause notice under the Customs Act. The assessee-Respondent had taken a stand that in terms of the Hon'ble Apex Court decision in the case of Commissioner of Customs vs. Sayed A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2016 335 ELT 605 Del), and the High Court inter alia, held that even the new inserted Section 28 (11) does not empower either the officers of DRI or the DGCEI to issue the SCN or adjudicate for the period prior to 8.4.11. Thus, it is seen that the said order of the Hon'ble Delhi High Court is in favour of the assessee and against the revenue. 10. However, it is further noticed that the said issue was also the subject matter of Hon'ble Mumbai High Court in the case of Sunil Gupta vs. Union of India (2015 (315) ELT 167 (Bom) as also of the Hon'ble High Court of Telangana and Andhra Pradesh in the case of Vuppalamritha Magnetic Components Limited vs. DRI (Zonal Unit), Chennai (2017 (345) ELT 161 AP) taking a view contra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of Mangali 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. 14. In the result, all the appeals are allowed by way of remand. Aggrieved over the same, the Revenue is before this court with these Civil Miscellaneous Appeals. 5.Heard both sides and perused the materials placed before this court. 6.Earlier, the issues involved herein have been considered and decided by a Co-ordinate Bench of this Court, in the case of The Commissioner of Customs v. M/s. Box Corrugators and Offset Printers, [2020 (5) TMI 475(Mds)], wherein, it was held as under: 2.Since the issue relating to jurisdiction of DRI off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Authority and it should have taken a decision on the merits of the matter. The Revenue would further contend that Section 28(11) of the Act envisages that all persons appointed as officers of Customs under sub-section (1) of Section 4 of the Act before the sixth day of July, 2011 shall be deemed to have and always had the power of assessment under Section 17 of the Act and shall be deemed to have been and always had been the proper officers for the purpose of the said Section. In our view, this question cannot be decided at this juncture as the same is now pending before the Hon'ble Supreme Court. However, we do not agree with the order passed by the Tribunal in setting aside the order passed by the Appellate Authority and remanding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s (T.S.S., J,) is a party. After elaborate arguments, the Court held that the Tribunal was not justified in allowing the appeal and consequently directing status quo till the final decision of the Hon'ble Supreme Court and the appropriate procedure that should have been adopted is to keep the appeals pending and await the decision of the Hon'ble Supreme Court in the appeals filed against the decision in Mangali Impex. Therefore, we are inclined to take similar view in these appeals as well. Accordingly, the appeals filed by the Revenue are allowed and the order passed by the Tribunal is set aside and the appeals are restored to file of the Tribunal and the Tribunal shall keep the appeals pending and await the decision of the Hon' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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