TMI Blog2002 (2) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... have filed appeals against the order of the Commissioner of Customs, Mumbai dropping the show cause notices. The facts of the case are that the respondents have imported "Expancel 642 MU (Blowing Agent). The charge against the appellant i.e. HMG Industries was that they have misdeclared the classification of the goods thereby evading payment of appropriate amount of the Customs duty. For the purp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dings. Hence these appeals by the department. 2. The learned DR contends that officers of the DRI had jurisdiction to issue the impugned show cause notices inasmuch as they have concurrent jurisdiction. He also seeks to rely on the judgment of the Calcutta High Court in two cases in Union of India v. Sigma Electronics [1996 (87) E.L.T. 26]. As far as the cases relating to provisional assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... like to cite the judgment of the Tribunal in Manohar Brothers (Capacitors) v. CCE [1998 (98) E.L.T. 821] whereunder Paragraphs 9.3 and 9.4 the Court held as follows : "9.3 The subject show cause notices basically the notice issued under the provisions of Section 28 of the Customs Act, 1962 and the said section provides for issuance of notice by the "proper officer". The proper officer is define ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e officers who are specifically entrusted the functioning in that regard, could fall within the category of "proper officer". 9.4 Recourse is taken to the Notification No. 58/92-Cus. (N.T.), dated 31-7-1992 where, amongst others, Collector of Central Excise, Bombay-III has been appointed as Collector of Customs. The same notification mentions that he would be the Collector of Customs within his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty or was an officer Superior, not cadrewise but as a functionary, to the officer of Customs who had been assigned the function of collection of the Customs duty." 5. We are therefore of the view that the argument of the learned DR cannot be accepted. It is true that the DR seeks to cite the judgment of the Calcutta High Court in the case of Union of India v. Sigma Electronics (supra) in our vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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