TaxTMI 
TaxTMI 
2017 (8) TMI 1088
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....hetar, learned counsel for the assessee-Appellants, produces the copy of the deposit of Rs. 25,000/- in each appeal which was required to be deposited as pre-deposit. Shri S.N Mitra, learned DR for the Revenue, has verified the same. Thus, the condition of pre-deposit stands satisfied. 3. When it is so, then we recall our earlier order dated 18.02.2016 and restore the appeals to their original numbers. 4. With the consent of both the sides, we have heard the appeals on merit. 5. During the course of hearing, both the sides have agreed that the notice has been issued by the DRI which resulted in the impugned orders. According to both the parties, the DRI is not a competent authority as per the ratio laid down by the Hon'ble Delhi High Cou....
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....in terms of section 2(34) of the Customs Act, 1962. 5. 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. 6. 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 prospectiv....
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....a), 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 / 2016 (339) ELT A 49 (SC)]. 11. 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 has 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 Mangali Impex Ltd. Vs. UOI which is stayed by the Hon'ble Supreme Court reported as 2016 (339) E.L.T. A 49 (SC). Finally the Hon'ble High Court has granted liberty to the petit....