TaxTMI 
TaxTMI 
2017 (6) TMI 695
X X X X Extracts X X X X
X X X X Extracts X X X X
....nts Shri R.K. Manjhi, Authorized Representative (DR) - for the respondent ORDER Per: (Dr.) Satish Chandra The present appeals have been filed by the appellants against the order no. 31/2004 dated 17/09/2004. 2. During the course of arguments, the appellant's counsel has raised the preliminary plea that the show cause notice in the instant case was issued by the Directorate of Revenue Intellig....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sion in the case of Commissioner of Customs vs. Sayed Ali, 2011 (265) 17 (S.C.)], 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 provisions of section 28 of the Customs Act, 1962 were amended with effect from 08.04.2011 vide Finance Act, 2011. 7. It is als....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nctions 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 came up before the Hon'ble Delhi High Court in the case of Mangali Impex Ltd. Vs. Union of India [2016 (335) E.L.T. 605 (Del.)], and the High Court inter-alia, held th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eached 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 sub-judice before the Hon'ble Supreme Court [2016-TIOL-173-SC-CUS / 2016 (339) ELT A 49 (SC)]. 12. It may be mentioned that recently, the Hon'ble High Court of Delhi in the case of BSNL Vs. UOI vide writ petition no. C/4438/2017 and CM No. 19387/2017....