2017 (6) TMI 566

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....r>Customs<br>Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member ( Technical ) Mr. S. S. Dabas & Ms. Reena Khair (Advocates) for the appellant Sh. R. K. Manjhi, AR for the Respondent ORDER Per: (Dr.) Satish Chandra The present appeals have been filed by the appellant against the order Nos.03/2005 dated 08.04.2009. 2. During the course of arguments, the appellant's counsel has ....

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....ow 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. 6. It is also seen that after the declaration of law by the Hon'ble Supreme Court (supra), the provis....

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....ection 11 was inserted under section 28 of the Customs (Amendment and Validation) Act, 2011 dated 16.09.2011, assigning the functions of proper officers to various DRI officers with retrospective effect. 9. Later on, i.e. for the period subsequent to the amendment, the matter i.e. the DRI officers having the proper jurisdiction to issue the SCN or not had come up before the Hon'ble Delhi High Cou....

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....elhi High Court. 11. Being conflicting decisions of various High Courts (supra), finally the matter reached to Hon'ble Supreme Court who on 07.10.2016 granted the stay of operation of the judgment passed by the High Court of Delhi. Thus the issue is subjudice before the Hon'ble Supreme Court [2016-TIOL-173-SC-CUS/ 2016 (339) ELT A49 (SC)]. 12. It may be mentioned that recently, the Hon'ble High ....