TaxTMI 
TaxTMI 
2017 (6) TMI 30
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....eputy 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.11/97 dt. 01/03/1997, No.23/1998 dt. 02/06/1....
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....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 declaration of law by the Hon'ble Supreme Court in the ....
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....d 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 issue of DRI officers having the proper jurisdiction to i....
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....h 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 the Hon'ble Supreme Court. In an earlier case, the Ho....