2017 (5) TMI 1436

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Per: (Dr.) Satish Chandra This appeal 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....erges in the present appeal is regarding the 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 i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....m 06.07.2011 ADG-DRI has been empowered 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, i.e. for the period subsequent to the amendment, the issue of DRI officers h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... as also of the Hon'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] 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 c....