2017 (7) TMI 509

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.... Customs, Patna Versus Commissioner of Customs(Prev.), West Bengal, Kolkata, M/s.Steel & Allied Products Exporters, Shri Kailash Kumar Marodia, Shri Rajesh Kumar Marodia, Shri Madan Gopal Marodia, Shri Vinod Kumar Agarwal, M/s.C.K.Steel Pvt.Ltd., Shri Biresh Chandra Paul, M/s.Paul Roadways, Shri Abani Mohan Bhattacharjee, M/s.Bengal National Agency, Clearing Agent Md.Shaib, Shri Ganesh Chandra Ghosh, Shri Dibakar Mitra, C/o Central Transport, Shri Ram Naresh Prasad, C/o Das Service, Shri Dilip Sharma, Shri Monilal Das, Shri Tilokdhari Singh, Shri Ramesh Singh, Shri Dinesh Sah, M/s.Yadav Suppliers, Commissioner of Customs(Prev.), West Bengal, Kolkata ORDER Per Bench All these appeals are due to proceedings which are initiated by the offic....

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....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)  - 2011-TIOL-20-SC-CUS, 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 section 28 of the Customs Act, 1962 were amended with effect from 08.04.2011 vide Finance Act, 2011. 7. 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 ....

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....a [2015 (315) ELT 167 (Bom)  - 2014 TIOL-1949-HC-MUM-CUS as also of the Hon'ble High Court of Telangana and Andhra Pradesh in the case of Vuppaloamritha Magnetic Components Ltd. Vs. DRI (Zonal Unit), Chennai [2017 (345) ELT 161 AP]  -2016-TIOL-2789-HC-AP-CUS, 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 (339) ELT A 49 (SC )]. 12. It may be mentioned that recently, the Hon'ble High Court of Delhi in the....