TaxTMI 
TaxTMI 
2017 (5) TMI 1436
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....eal is filed by the assessee-Appellant against the order-in-original no.42/KAM/Commr/25 dated 20.08.2015 passed by the Commissioner of Customs (General), New Delhi. 2. The delay has already been condoned by the Tribunal in its separate order for the reasons mentioned in the application for Condonation of Delay. 3. In the instant case, the allegation of the Department is that the exporters have a....
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....jurisdiction of the DRI Officers to issue the show cause notice under the Customs Act. The assessee-Appellant had taken a stand that in terms of the Hon'ble Apex Court decision in the case of Commissioner of Customs vs. Sayed Ali, 2011 (265) 17 (SC)] the DRI officers were not proper officers in terms of section 2(34) of the Customs Act, 1962. 5. It is also seen that after the declaration of law b....
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....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, i.e. for the period subsequent to the amendment, the issue of DRI officers having the proper jurisdiction to issue the SCN came u....
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....hra Pradesh in the case of Vuppalamritha Magnetic Components Ltd. vs. DRI (Zonal Unit), Chennai [2017 (345) ELT 161 AP] taking a view contrary to the one taken by the Hon'ble Delhi High Court. 10. The above developments show that there are two views holding the field and the matter now stand before the Hon'ble Supreme Court. In an earlier case, the Hon'ble Supreme Court in the case of Chandna Imp....