2017 (7) TMI 4

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....ran, Member (Technical) Shri V.R. Sethi and Sangita Bhayana, Advocates - for the appellants. Shri R.K. Manjhi and P. Juneja, Authorized Representative (DRs) - for the Respondent. ORDER Per: (Dr.) Satish Chandra The present appeals have been filed by the appellants against the order dated 31/03/2009. 2. During the course of arguments, the appellant's counsel has raised the prelimi....

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....ice 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 (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 ....

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.... 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 came up before the Hon'ble Delhi High Court in t....

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....en by the Hon'ble Delhi 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 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 r....