2017 (4) TMI 1235

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....nt : Pradeep Jain & Sh. Subhankar Jha, Advocates For the Revenue : Yogesh Agarwal, AR ORDER (Dr.) Satish Chandra (President) All the three appeals have been filed by the appellant where the mis-declaration of the value is in question. During the course of argument, ld. Advocate Sh. Subhankar Jha took the plea that in the case of Mangali Impex vs. Union of India - 2016 (335) ELT 605 (De....

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....fficers in terms of section 2(34) of the Customs Act, 1962. 4. It is also seen that after the declaration of law by the Hon'ble Supreme Court in the above mentioned case, the provisions of Section 28 of the Customs Act, 1962 were amended with effect from 8.4.11 vide Finance Act, 2011. 5. It is also noticed that in order to overcome the situation created by the judgment of Hon'ble Supreme Cou....

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....for the period subsequent to the amendment, the issue of DRI officers having the proper jurisdiction to issue the SCN came up before the Hon'ble Delhi High Court in the case of Mangali Impex vs. Union of India [2016 335 ELT 605 Del], inter alia, laying down that even a new inserted section 28(11) does not empower either the officers of DRI or the DGCEI to adjudicate the SCN issued by them for the ....

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.... matter now stand before the Hon'ble Supreme Court. In an earlier case, the Hon'ble Supreme Court in the case of 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 vi....