2017 (6) TMI 31

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....ty 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 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, offi....

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....  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 above mentioned case, the provisions of Section 28 of the Customs Act, 1962 were amended with effect from....

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....8 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 issue the SCN came up before the Hon'ble Delhi High Court in the case of Mangali Impex Vs. UOI [201....

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..... 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 Hon'ble Supreme Court in the case of Chandna Impex Vs. CC, Delhi [2012(26) STR 257 (SC)] had rem....