TaxTMI 
TaxTMI 
2016 (10) TMI 19
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Show Cause Notice ('SCN') dated 24th December 2004 issued by the Additional Director General, Department of Revenue Intelligence ('DRI') under Section 28 of the Customs Act, 1962 ('CA') on the ground that the said SCN is without jurisdiction. 2. Mr. Rakesh K. Khanna, learned Senior counsel appearing for the Petitioner, refers to the judgment of this Court dated 3rd May 2016 in W.P.(C) No. 441/2016 (Mangali Impex Ltd. v. Union of India) where inter alia while interpreting the amendment to Section 28 (11) of the CA, the Court has held that prior to 8th April 2011, officers of the DRI, Directorate General of Central Excise Intelligence ('DGCEI') etc. were not 'proper officers' within the meaning of Section 2 (34) of the CA and, there....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Petitioner went in appeal to the CESTAT which required him to make a pre-deposit of Rs. 2.50 crores. The Petitioner failed to make the pre-deposit and the appeal was dismissed. 5. Later on 25th May 2011 i.e. nearly five years after the date of the order of the CESTAT, the Petitioner made the pre-deposit. The CESTAT allowed the application for restoration of the appeal by its order dated 3rd June 2011. This order was set aside by this Court on 27th September 2011 in an appeal filed by the Customs Department. When the Petitioner again approached this Court with a miscellaneous application this Court passed an order dated 3rd February 2012 requiring the Petitioner to deposit the said sum of Rs. 2.50 crores together with interest @ 12% per ann....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ounds. 9. The above submissions have been considered. The judgment of this Court in Mangali Impex Ltd. v. Union of India (supra) which interpreted Section 28(11) of the CA as amended was intended to apply to all pending cases and the cases that would arise thereafter. The Court noted that the administrative chaos spoken of by the Supreme Court in Commissioner of Customs v. Sayed Ali (2011) 3 SCC 537 in permitting any and every customs officer to exercise the power of issuing SCNs and undertake adjudication and assessments without specifying "the proper officer" empowered to do so was not really resolved by the amendment to Section 28 (11) of the CA. 10. There are several reasons why the Court is not inclined to entertain the present petit....