Tribunal remands case for review post Supreme Court decision, following Delhi High Court principles.

The Tribunal allowed the appeal, remanding the case for further consideration in light of the pending Supreme Court decision, following principles set by the Delhi High Court. The Delhi High Court ruled that DRI officers lacked authority to issue notices or adjudicate before a specific date, but conflicting decisions led to the matter being stayed by the Supreme Court. The Tribunal set aside the order, granting the assessee an opportunity to be heard post the Supreme Court's judgment, maintaining the status quo until then.

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Issues:
Jurisdiction of the Directorate of Revenue Intelligence (DRI) to issue show-cause notice under the Customs Act.

Analysis:
The appellant argued that the Show Cause Notice was issued by an officer not designated as the proper officer under Section 2(34) of the Customs Act, citing a Delhi High Court decision. The respondent, represented by the Revenue, supported the Commissioner of Customs' order. The Tribunal considered the issue of jurisdiction of the DRI to issue the notice under the Customs Act. The appellant relied on a Supreme Court decision regarding the status of DRI officers as proper officers. Subsequent amendments to the Customs Act and a notification by the CBEC appointed the Additional Director General, DRI as a proper officer. A later amendment assigned proper officer functions to DRI officers with retrospective effect.

The Delhi High Court ruled in favor of the assessee, stating that DRI officers were not empowered to issue notices or adjudicate prior to a specific date. However, conflicting decisions arose from other High Courts. The matter eventually reached the Supreme Court, which stayed the Delhi High Court's judgment, rendering the issue sub judice. Another case in the Delhi High Court granted liberty to review the challenge based on the outcome of appeals filed in the Supreme Court. Following the Delhi High Court's decision in a similar case, the Tribunal set aside the impugned order and remanded the matter to the original authority to decide jurisdiction after the Supreme Court's decision, providing the assessee an opportunity to be heard while maintaining the status quo.

In conclusion, the Tribunal allowed the appeal by remanding the case for further consideration in light of the pending Supreme Court decision, following the principles established by the Delhi High Court.

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