2017 (5) TMI 1232

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..... Padmanabhan, Technical Member None for the assessees Dr. J. Harish, Authorised representative for the respondent ORDER Per: V. Padmanabhan On the basis of specific information that M/s. Amisha International, a 100% EOU, has been diverting duty free imported Mulberry Raw silk yarn under Customs Notification No.53/97 dt. 03/06/1997 to the market and were exporting bricks and other w....

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.... investigation. One appeal also stands filed by the Revenue challenging certain parts of the impugned order. all these appeals are being taken up for disposal through this common order. 2. With the above background, we heard Dr. J. Harish, learned AR for the Department. A communication dt. 10/04/2017 has been received from Shri B.V. Kumar, learned advocate to the effect that he no longer repres....

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....'ble Supreme court in the case of Sayed Ali (supra), Notification No.44/2011-Cus (NT), dt. 06/07/2011 was issued by the CBEC, assigning the functions of the proper officer to various officers (including Additional Director General, DRI) mentioned in the notification for the purposes of Section 28 of the Act. Thus w.e.f. 06/07/2011, the Additional Director General, DRI was prospectively appointed a....

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....eriod prior to 08/04/2011. Thus it is seen that the said order of the Hon'ble Delhi High Court is in favour of the assessee and against the Revenue. However, the said decision of the Hon'ble Delhi High court stand stayed by the Hon'ble Supreme Court reported as 2016(339) ELT A 49 (SC). 8. However, it is further noticed that the said issue was also the subject matter of Hon'ble Mumbai High Court....