2017 (6) TMI 794

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....ave 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 office of Commissioner (Preventive). The Hon'ble High Court of Delhi in the case of Mangali Impex Ltd. Vs. UOI dated 03.05.2016 has observed that the DRI/Preventive Officers are not competent to issue the show cause notices. Hence, the request is being made to set aside the present proceedings where the notice was issued by the officer in Preventive formation. 3. On the other hand, Ld. Counsel for the Department has justified the notice issued in the present case and made a request to decide the matter....

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....quently, sub-Section (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 Commissioner (Preventive)/DRI with retrospective effect. 9. Later on, i.e. for the period subsequent to the amendment, the matter i.e. the Commissioner (Preventive)/DRI 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 that even the new inserted Section 28 (11) does not empower either the officers of Commissioner (Preventive) or the DGCEI to issue the SCN for the period prior to 08/04/2011.....