2017 (9) TMI 276

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....of differential duty on the company as well as imposed penalty on the appellants. 2. During course of hearing, both the sides agreed that the notice has been issued by the DRI which resulted in the impugned orders and drawn our attention to Grounds of appeal where in clause (k) it is mentioned that- "(k) The impugned show cause notice is for the period from May 1998 to December 1998 for which show cause notices have been issued on 17.8.1999 by the DGCEI which is totally barred by limitation and also wholly without jurisdiction. The proviso to Section 11A has no application whatsoever in the facts of the present case as the necessary price declarations have been duly filed and RT-12 returns have also been duly assessed to confirm that ....

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....h the parties at length and gone through the material available on record. 4. From the record, it appears that the preliminary issue emerges in the present appeal is regarding 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 (S.C.)], the DRI officers were not proper officers 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, ....

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....against the Revenue. 9. However, it is further noticed that the said issue was also the subject matter of Hon'ble Mumbai High Court in the case of Sunil Gupta Vs. Union of India [2015 (315) E.L.T. 167 (Bom) as also of the Hon'ble High Court of Telangana and Andhra Pradesh in the case of Vuppalamritha Magnetic Components Ltd. Vs. DRI (Zonal Unit), Chennai [2017 (345) E.L.T. 161 (AP)], taking a view contrary to the one taken by the Hon'ble Delhi High Court. 10. 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 C....