2017 (6) TMI 30

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....ants. Shri Parasivamurthy, N.K., Deputy Commissioner(AR) for the Respondent. ORDER On the basis of specific information that M/s. BPL Ltd., engaged in the manufacture of medical equipments, had imported components/parts/spares such as relays, capacitors and various other items for manufacture of D.C. Defibrillators by fraudulently claiming duty exemptions under Customs Notification No.11/....

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....eliminary issue which emerges in the present appeals is regarding the jurisdiction of the DRI officers to issue show-cause notice under the Customs Act.  The Apex Court in its decision in the case of CC Vs. Sayed Ali [2011(265) 17 (SC)] held that DRI officers were not proper officers in terms of Section 2(34) of the Customs, Act, 1962. 4.   It is also seen that after the declarat....

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....7/2011, ADG-DRI has been empowered to issue demand notice under Section 28. 6.   Subsequently, sub-section 11 was inserted under Section 28 of the Customs (Amendment and Validation) Act, 2011 dt. 16/09/2011, assigning the functions of proper officers to various DRI officers with retrospective effect. 7.   Later on, i.e. for the period subsequent to the amendment, the issu....

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....I [2015(315) ELT 167 (Bom.)] 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. 9.   The above developments show that there are two views holding the field and the matter now stand before th....