TaxTMI 
TaxTMI 
2017 (7) TMI 44
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....e that: i. The appellant along with others was issued show cause notice dated 02/08/2011 by Additional Commissioner, SIIB (Special Investigation Intelligence Branch), ICD, TKD, New Delhi on the subject of attempting export of rice whereas export documents declared the goods as sanitary ware. The Revenue seized the goods under section 110 of the Customs Act. ii. The show cause notice was adjudicated by the Additional Commissioner ICB, TKD Delhi vide Order in Original No.179/2012 dated 20/03/2012 whereunder inter alia the appellant was imposed a penalty of Rs. 8 lakh. The appellant went in appeal before Commissioner (Appeals), who sustained the penalty imposed on the appellant. iii. Therefore, the appellant is now in appeal before th....
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....Delhi High Court in case of Sayed Ali (supra) provisions of Customs Act 1962 were amended by the Finacne Act 2011 with effect from 8/4/2011. It is also to be noted that after the pronouncement of the Hon'ble Supreme Court decision in the case of Sayed Ali (supra), Notification No.44/2011-Cus (NT), dated July 6, 2011 was issued by the Ministry of Finance assigning the functions of the 'proper officer' to various officers of the Department including the officers of Customs (Preventive) for the purposes of Sections 17 and 28 of the Customs Act. Thus with effect from July 06, 2011 Commissioner/Additional Commissioner/Jr. Commissioner/Dy/Assistant Commissioner of Preventive Wing has been appointed as 'Proper Officer' for the purposes of Section ....
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....11 vide Finance Act, 2011. 5. It is also noticed that in order to overcome the situation created by the judgment of Hon'ble Supreme Court in the case of Sayed Ali (supra), Notification No.44/2011-Cus (NT), dated July 6, 2011 was issued by the CBEC, assigning the functions 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 Act. Hence, from 06.07.2011 ADG-DRI has been empowered to issue demand notice under Section 28. 6. Subsequently sub-section 11 was inserted under section ....
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....Chandna Impex Vs. CC Delhi [2012 (26) STR 257 (SC)] had remanded the matter to the Tribunal with a direction to examine the issue of jurisdiction afresh in the light of decision in Sayed Ali (supra). As already observed the entire issue is once again before the Hon'ble Apex Court, in view of the contrary decision of various High Courts. In these circumstances, we deem it fit to set aside the impugned orders and remand the matters to the original adjudicating authority to first decide the issue of jurisdiction, after the availability of Supreme Court decision in the case of Mangali Impex (supra) and then the merits of the case. 10. We have taken the same view in the case of Rahul Arora, Vs. CC, New Delhi Cus. Appeal No. 52329 of 2016 (Fin....