2017 (8) TMI 10

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....Prev.), West Bengal, Kolkata M/s. Prince Roadlines Company, Shri Hasan Ansari, Shri Dharmendra Kumar Saroj, Shri Naseem Khan, Shri Shamshed Anwar, Shri Majharul Haque, M/s.Ayesha Exports, Shri Gajendra Yadav, Shri Rajesh Kumar Gupta, Shri Zakir Hussain, Shri Rajesh Kumar Srivastava, M/s.Alaska Technovision Pvt.Ltd., Commissioner of Customs(Port),  Kolkata, Shri Nripendra Nath Saha, M/s.N.S.Enterprise, Versus, Commissioner of Customs(Port),  Kolkata, Shri Ratan Kumar Biswas, M/s.United Custom House Agency (P) Ltd., Shri Satanu Dutta, Shri Sanjit Chakraborty, Shri Prakash Ghosh Alias Pintu, Proprietor of M/s.Overseas Shipping Agency Shri Bablu Das, Proprietor of M/s. B.S. InternationalShri Gopal Ghosh, Owner of Vehicle No.WB 25 6273....

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....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 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 purpos....

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....h 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 case of BSNL Vs. UOI vide writ petition no.C/4438/2017 and CM No.19387/2017 had dealt with the identical issue where the notice was also issued by DRI. The Hon'ble High Court of Delhi has considered the judgment in the case of Mangli Impex Vs. UOI which is stayed by the Hon'ble Supreme Court reported as 2016 (339) ELT A 49 (SC). Finally the Hon'ble High Court had granted liberty to the p....