Tribunal remands appeal for fresh decision on jurisdiction following Supreme Court ruling.

The Tribunal allowed the appeals filed by the assessee, remanding the matters back to the Original Authority for a fresh decision. The Tribunal directed the authority to first determine the issue of jurisdiction following the Supreme Court's decision in a related case, maintaining status quo until a final decision was made. The decision was based on the judgment of the High Court of Delhi in a similar case, providing the assessee with an opportunity to be heard in the proceedings.

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Issues involved:
Jurisdiction of DRI officers to issue show cause notice under the Customs Act - Competency of Additional Director General (DGCEI) to issue show cause notice for the period prior to 2011.

Analysis:
The main issue in this case revolves around the jurisdiction of the Directorate of Revenue Intelligence (DRI) officers to issue show cause notices under the Customs Act. The appellant argued that the show cause notice issued by the Additional Director General (DGCEI) was not valid for the period of 2007-2008 to 2010, citing a decision by the Hon'ble Delhi High Court in Mangali Impex Ltd. vs. Union of India. The Tribunal noted that similar issues had been raised in previous cases, including the matter of Shri Manhindera Dagur vs. CC, New Delhi. The Tribunal referred to the amendment of Section 28 of the Customs Act in 2011 and subsequent notifications empowering DRI officers as proper officers for issuing demand notices. However, conflicting decisions by different High Courts led to the matter being sub-judice before the Hon'ble Supreme Court.

The Tribunal considered the judgment of the Hon'ble High Court of Delhi in the case of BSNL vs. UOI, which dealt with a similar issue where a notice was issued by the DRI. The High Court granted liberty to the petitioner to review the challenge based on the outcome of appeals filed in the Supreme Court against the judgment in the Mangali Impex Ltd. case. Following the ratio laid down by the Hon'ble High Court of Delhi in the BSNL case, the Tribunal set aside the impugned order and remanded the matter to the original adjudicating authority. The Tribunal directed the authority to first decide the issue of jurisdiction after the Supreme Court's decision in the Mangali Impex Ltd. case and then proceed on the merits of the case, providing the assessee with an opportunity to be heard. The status quo was to be maintained until a final decision was reached.

In conclusion, the appeals filed by the assessee were allowed by way of remand, and the matters were sent back to the Original Authority for a fresh decision. All parties agreed to this course of action, and the order was dictated and pronounced in open court.

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