https://www.taxtmi.com/caselaws?id=296296 The Hon'ble Delhi High Court in the case of Mangali Impex Ltd. Vs. Union of India ruled that D.R.I. Officers are not authorized to issue show cause notices under the Customs Act, 1962 for imports made before April 2011. The Tribunal referred to the case of M/s. HR Electronics Vs. Commissioner Of Customs, New Delhi, highlighting jurisdictional issues. Amendments to section 28 post the Supreme Court's decision in Commissioner of Customs Vs. Sayed Ali were discussed, leading to conflicting decisions and a stay by the Supreme Court. The Tribunal set aside impugned orders, pending the Supreme Court's decision, ensuring the right to be heard for the assessee. en-us Mon, 21 Aug 2017 00:00:00 +0530 Sat, 24 Jul 2021 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296296 The Hon'ble Delhi High Court in the case of Mangali Impex Ltd. Vs. Union of India ruled that D.R.I. Officers are not authorized to issue show cause notices under the Customs Act, 1962 for imports made before April 2011. The Tribunal referred to the case of M/s. HR Electronics Vs. Commissioner Of Customs, New Delhi, highlighting jurisdictional issues. Amendments to section 28 post the Supreme Court's decision in Commissioner of Customs Vs. Sayed Ali were discussed, leading to conflicting decisions and a stay by the Supreme Court. The Tribunal set aside impugned orders, pending the Supreme Court's decision, ensuring the right to be heard for the assessee. Case-Laws Customs Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296296