2017 (7) TMI 43

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....7<br>C/592- 601/2010-CU[DB] - C/A/53843-53852/2017-CU[DB]<br>Customs<br>Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Technical Member Present Shri Tajendra Singh, Advocate for the appellant Present Shri R.K. Manjhi, DR for the respondent ORDER Per: (Dr.) Satish Chandra The present appeals have been filed by the appellant against the order no.01/2010 dated 31/03/2010. ....

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....appeal is regarding the jurisdiction of the DRI Officers to issue the show cause notice 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 (SC)], the DRI officers were not proper officers in terms of section 2(34) of the Customs Act, 1962. 6. It is also seen that aft....

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....ered to issue demand notice under Section 28. 8. Subsequently, sub-section 11 was inserted under section 28 of the Customs (Amendment and Validation) Act, 2011 dated 16.9.2011, 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 jurisdicti....

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....45) ELT 161 AP], taking a view contrary to the one taken 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 subjudice before the Hon'ble Supreme Court [2016-TIOL-173-SC-CUS / 2016 (3....