2017 (6) TMI 1132

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....hnical) For the Appellant : Mr. Kamajeet Singh (Advocate) For the Respondent : Mr. Govind Dixit (D.R.) ORDER Per: ( Dr. ) Satish Chandra The present appeals have been filed by the appellant against the order dated 18.12.2010, 21.12.2010, 22.12.2010, 23.12.2010 & 29.12.2010. 2. Both the sides agree that the proceedings are initiated by notice issued by officers of DRI. 3. 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 Officers of DRI. The Hon'ble High Court of Delhi in the case of Mangli Impex Vs. UOI dated 03.05.2016 has observed that the DRI is not competent to issue the show cause notices. Hence, the request....

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....unctions of the proper officer to various officers (including Additional Director General, DRI) mentioned in the notification, for the purposes of Section 28 of the Act. Thus, w.e.f. July 6, 2011, the Additional Director General, DRI was prospectively appointed as „proper officer‟ for the purpose of Section 28 of the Customs Acts. Hence, from 06.07.2011 ADG-DRI has been empowered to issue demand notice under Section 28. 9. Subsequently, 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 DRI officers with retrospective effect. 10. Later on, i.e. for the period subsequent to the amendment, the mat....