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of <h1>Tribunal Remands Case for Review on D.R.I. Officers' Jurisdiction under Customs Act</h1> The Tribunal allowed the appeal by remanding the case to the Original Authority for further consideration, maintaining the status quo in the interim ... Jurisdiction - power of DRI to act as ‘proper officer’ and to issue SCN - Held that: - the notice issued by the DRI who was not a competent authority as per the ratio laid down in the case of Mangali Impex Ltd. Vs. UOI [2016 (5) TMI 225 - DELHI HIGH COURT] - In this connection, we note that similar issues have been dealt with in various cases by the Tribunal recently. It is held that the matters have to be remanded back to the original authority for a decision - appeal allowed by way of remand. Issues:Jurisdiction of D.R.I. Officers as 'proper officer' for demand proceedings under Customs Act, 1962.Analysis:The proceeding was initiated based on a show cause notice from the D.R.I. Officer regarding imports made prior to April 2011. The jurisdiction of D.R.I. Officers to act as 'proper officer' for demand proceedings under the Customs Act, 1962 has been a subject of dispute. The Hon'ble Delhi High Court ruled that D.R.I. Officers are not competent to issue show cause notices for periods before 08.04.2011. Various Tribunal Benches, including Delhi, Chennai, and Calcutta, have set aside impugned orders and remanded cases to the original authority for deciding jurisdiction issues. The Hon'ble Supreme Court in the case of Mangli Impex affirmed this stance. The Tribunal referred to the case of M/s. HR Electronics, highlighting the preliminary issue of D.R.I. Officers' jurisdiction to issue show cause notices. The Tribunal noted the amendment to section 28 of the Customs Act, 1962, effective from 08.04.2011, and subsequent notifications empowering D.R.I. Officers as 'proper officers.'The Tribunal observed that the issue of D.R.I. Officers' jurisdiction to issue show cause notices was also addressed by various High Courts, leading to conflicting decisions. The matter eventually reached the Hon'ble Supreme Court, which granted a stay on the Delhi High Court's judgment, rendering the issue sub judice. The Tribunal cited the case of BSNL vs. UOI, where the Delhi High Court granted liberty to review the challenge based on the outcome of appeals filed by UOI in the Supreme Court against the Mangli Impex judgment. Following the Delhi High Court's ratio in the BSNL case and considering the totality of facts, the Tribunal set aside the impugned order and remanded the matter to the original adjudicating authority to first decide on jurisdiction issues post the Supreme Court's decision in Mangli Impex, followed by a review on merits, ensuring the appellant's right to be heard. The status quo was to be maintained until a final decision was reached.In conclusion, the Tribunal allowed the appeal by remanding the case to the Original Authority for further consideration, maintaining the status quo in the interim period.
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