TMI Blog2017 (10) TMI 1607X X X X Extracts X X X X X X X X Extracts X X X X ..... the case but by providing an opportunity to the assessee of being heard. Till the final decision, the status quo will be maintained. Matter on remand. - C/000558/2009 - 42802/2017 - Dated:- 11-10-2017 - Smt. Sulekha Beevi C.S. Judicial Member And Shri Madhu Mohan Damodhar, Technical Member Present Shri P. Saravanan, Adv, for the appellants Present Shri B. Balamurugan, AC (AR), for the respondents ORDER Per: Bench The present appeal has been filed against the Order-in-Appeal No.C.Cus.No.1346/2009, dated 05.11.2009 passed by Commissioner of Customs (Appeals), Chennai. 2. During the course of arguments, the importer's counsel has raised the preliminary plea that the show-cause notice in these cases was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued by the CBEC, assigning the functions of the proper officer to various officers (including Additional Director General, DRI) mentioned in the notification, for the purposes of Section 28 of the Act. Thus, w.e.f. July 6, 2011, the Additional Director General, DRI was prospectively appointed as 'proper officer' for the purpose of Section 28 of the Customs Act. Hence, from 06.07.2011 ADG-DRI has been empowered to issue demand notice under Section 28. 8. Subsequently, sub-section 11 was inserted under section 28 of the Customs (Amendment and Validation) Act, 2011 dated 16.9.2011, assigning the functions of proper officers to various DRI officers with retrospective effect. 9. Later on, i.e. for the period subsequent to the ame ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M 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 Mangli Impex Vs. UOI which is stayed by the Hon'ble Supreme Court reported as 2016 (339) ELT A 49 (SC) . Finally, the Hon'ble High Court has granted liberty to the petitioner by observing that petitioner is permitted to review the challenge depending on the outcome of the appeals filed by the UOI in the Supreme Court against the judgment of the Court in the case of Mang/i Impex Ltd. 13. By following the ratio laid down by the Hon'ble High Court of Delhi in the case of BSNL (Supra) as well as by considering totality of facts and circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X
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