TaxTMI 
TaxTMI 
2017 (8) TMI 816
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.... Madhu Mohan Damodhar, Member (Technical) Shri B.Satish Sundar, Advocate For the Appellants Shri K. Veerabhadra Reddy, JC (AR) Shri K.P. Muralidharan, AC (AR) For the Respondent ORDER Per Bench All these appeals involve a common issue and hence heard together for common disposal. In respect of C/40887/2017, compliance is noted on payment of cost paid towards COD and appeal taken up with the b....
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....present appeals is regarding the jurisdiction of the DRI to issue the show-cause notice under the Customs Act. The assessee-Respondent has 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 afte....
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.... 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 jurisdiction to is....
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....ai [2017 (345) 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 sub judice before the Hon'ble Supreme Court [2016-TIOL-173-SC-CUS....