TaxTMI 
TaxTMI 
2017 (6) TMI 31
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....t. 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 cathode ray tubes, ICs, diodes, relays, capacitors and various other items for manufacture of D.C. Defibrillators by fraudulently claiming duty exemptions under various Customs Notifications, officers of DRI mounted investigation into th....
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....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 above mentioned case, the provisions of Section 28 of the Customs Act, 1962 were amended with effect from 08/04/2011 vide Finance Act, 2011. 5.&n....
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....11 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 issue the SCN came up before the Hon'ble Delhi High Court in the case of Mangali Impex Vs. UOI [2016(335) ELT 605 (Del.)], inter alia, laying down that ....
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....king 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 Hon'ble Supreme Court in the case of Chandna Impex Vs. CC, Delhi [2012(26) STR 257 (SC)] had remanded the matter to the Tribunal with a direction to exam....