2017 (5) TMI 1278

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....004, C/611/2004, C/982/2004, C/985/2004 And C/663/2005 - A/30624-30634/2017<br>Customs<br>Mr. (Dr.) Satish Chandra, President And Mr. Madhu Mohan Damodhar, Member (Technical) Sh. B. Venu Gopal, Advocate for the Appellant. Sh. M. Chandra Bose, Joint Commissioner (AR) for the Respondent. ORDER [Order per: (Dr.) Satish Chandra] 1. All the appeals though emanating from different impugne....

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.... the case. Ld. Counsel submits that appellants had taken a stand that in terms of the Hon&#39;ble Apex Court decision in the case of Commissioner of Customs Vs. Sayed Ali, 2011 (265) ELT 17 (SC)] the DRI officers were not proper officers in terms of section 2(34) of the Customs Act, 1962. It is therefore intended to address this preliminary contention. 5. It is seen that after the declaration o....

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....red to issue demand notice under Section 28. 7. Subsequently sub-section 11 was inserted under section 28 of the Customs (Amendment and Validation) Act, 2011 dated 16.9.2011, assigning the functions of proper officers to various DRI officers with retrospective effect. 8. Later on, that is, for the period subsequent to the amendment, the issue of DRI officers &#39;having proper jurisdiction t....

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....ble High Court of Telangana and Andhra Pradesh in the case of Vuppalamritha Magnetic Components Ltd. Vs. DRI (Zonal Unit), Chennai [2017 (345) ELT 161 AP] and both these courts took a view contrary to the one taken by the Hon&#39;ble Delhi High Court. 10. The above developments show that there are two views holding the field and the matter now stands before the Hon&#39;ble Supreme Court. In an ....