TMI Blog2022 (7) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... , as in our opinion, no question of law arises for consideration in this appeal. All these Civil Miscellaneous Appeals are allowed by setting aside the orders impugned herein and the 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 - Appeal allowed by way of remand. - Civil Miscellaneous Appeal Nos.536, 507, 508, 509, 510, 511, 512, 513, 514, 515, 516, 517, 518, 519, 520, 521, 522, 523, 524, 525, 526, 527, 528, 529, 530, 531, 532, 533, 534, 535, 537, 538, 539, 540, 541, 542 of 2022 - - - Dated:- 7-4-2022 - And 266, 267, 268, 269, 270, 271, 272, 273, 274, 275, 276, 277, 278, 279, 280, 281, 282, 283, 284, 285, 286, 287 and 202 of 2018 And Civil Miscellaneous Petition Nos. 12823, 12806 and 12810 of 2021, 3004, 3005, 3006, 3007, 3008, 3009, 3010, 3011, 3012, 3013, 3014, 3015, 3016, 3017, 3018, 3019, 3020, 3021, 3022, 3023, 3024, 3025 and 2427 of 2018 And Civil Miscellaneous Petition Nos. 3763, 3767, 3766, 3770, 3774, 3775, 3776, 3782, 3781, 3784, 3785, 3786, 3788, 3790, 3793, 3792, 3796, 3798, 3797, 3799, 3800, 3804, 3810, 3819, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... note the appeal themselves can be disposed of, as there could be no submissions on merits of the case, from either side. In view of the admitted position and pending legal dispute before the Honourable Supreme Court, we find that all these appeals are to be allowed by way remand by setting aside the impugned orders. The matter has to go back to the original authority in line with the decisions of the Tribunal in various similar cases. Some of these decisions are listed below:- (i) M/s.Guru Kirpa Impex ors. Vs CC (Seaport-Export), Chennai CESTAT, Chennai Final Order No.42153 42158 / 2017 [DB],dated 19.09.2017; (ii)....... 6.In the case of Sl.No.(i) above, the Tribunal observed as under:- During the course of arguments, the importer's counsel has raised the preliminary plea that the show-cause notice in these cases was issued by the DRI. The Hon'ble High Court of Delhi in the case of Mangali Impex vs. UOI dated 03.05.2016 has observed that the officers of DRI is not competent as proper officers to initiate demand action under Customs Act, 1962. Hence, the request is being made to set aside the present proceedings where the notice was issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... favour of the assessee and against the revenue. 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 contrary to the one taken by the Hon'ble Delhi High Court. Being conflicting decisions of various High Courts (supra), finally the matter reached to Hon'ble Supreme Court who on 07.10.2016 granted the stay of operation of the judgment passed by the High Court of Delhi. Thus, the issue is subjudice before the Hon'ble Supreme Court (2016-TIOL- 173-SC-CUS/2016 (339) ELT A 49 (SC). It may be mentioned that recently, the Hon'ble High Court of Delhi in the case of BSNL vs. UOI vide Writ Petition No.C/4438/2017 and CM No. 19387/2017 has dealt with the identical issue where the notice was also issued by DRI. The Hon'ble High Court of Delhi has considered the judgment in the case of Mangali Impex vs. UOI which is stayed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pending and maintain status quo till the Hon'ble Supreme Court decides the appeal of the Revenue in the case of Mangali Impex , filed against the decision of the Delhi High Court, we do not find any reason to interfere with the decision of the Tribunal, as in our opinion, no question of law arises for consideration in this appeal. Accordingly, we dispose of the appeal, with no order as to costs. 7.However, in the subsequent decision in the case of Commissioner of Customs, Tuticorin v. Sanket Praful Tolia , decided on 04.06.2021 in CMA.(MD)Nos.433 to 437 439 to 455 of 2021, wherein, the orders impugned are identical to that of the present cases, it was held by this court as follows: 5. The Revenue is before us contending that the Tribunal ought not to have remanded the matter to the adjudicating 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 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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'ble Supreme Court. It is made clear 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 CMA.(MD) Nos.375 to 379 of 2018. 8.Following the latest decision in Sanket Praful Tolia 's case (supra), which are squarely covered by the issue involved herein, all these Civil Miscellaneous Appeals are allowed by setting aside the orders impugned herein and the 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 . However, it is made clear that the appellant shall not initiate any coercive act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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