2017 (6) TMI 963

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....liminary plea that the show cause notice in the instant case was issued by the Officers of SIIB. The Hon'ble High Court of Delhi in the case of Mangli Impex Vs. UOI dated 03.05.2016 has observed that the DRI/SIIB is 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 SIIB. 4. On the other hand, ld. Counsel for the Department has justified the notice issued by SIIB and made a request to decide the matter on merit. 5. We have heard both the parties at length and gone through the material available on record. We note that similar issue has come up before this Tribunal on many earlier occasions also. The Tribunal remanded the cases to the o....

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....on 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. 10. 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 Court in the case of Mangali Impex Vs. Union of India [2016 335 ELT 605 Del.], and the High Court inter alia, held that even the new inserted section 28(11) does not empower either the officers of DRI or the DGCEI to issue the SCN for the period prior to 8.4.11. Thus, it is seen that the said order of the Hon'ble Delhi High Court is in favour of ....