2017 (9) TMI 327

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....Enterpreise, M/s Eastern Timber Commo.Trade Pvt. Ltd., Shri Rakesh Periogiwal, M/s Contral Engineering Com., M/s Wood Worth Tremik Pvt. Ltd., M/s Zenith Timber Products Pvt. Ltd., M/s Brij Mohon Sharma, M/s Shilpa Creation Pvt. Ltd., Shri Kapil Kumar Katyal, M/s Bahubali Attraction Pvt. Ltd., Shri Javed Alam, Shri Ramesh Kr. Agarwal, Md.Maqsood Alam, Shri Ramchandra Prasad, Shrii Satya Narayan Gupta, M/s ADI Loknath Fashion, Shri Nirupam Saha, Shri Virendra Vora, M/s Exotica Global Pvt. Ltd., Shri Ravi Bajoria, Smt. Radha Santhalia Versus Commissioner of Customs (Port), Kolkata, Commissioner of Customs (A &A), Kolkata, Commissioner of Customs, Patna, Commissioner of Customs (Preventive), Kolkata Satish Chandra, President And Shri V. Padman....

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....plea that the show cause notice in the instant case was issued by the Directorate of Revenue Intelligence (DRI). The Hon'ble High Court of Delhi in the case of Mangali Impex Ltd. Vs. UOI dated 03.05.2016 has observed that the DRI is not competent to issue the show cause notices. Hence, the request is being made to set aside the present proceedings where the notice was issued by the DRI. 2. On the other hand, learned Counsel for the Department has justified the notice issued by DRI and made a request to decide the matter on merit. 3. We have heard both 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 jurisdic....

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....t, the matter i.e. the DRI officers having the proper jurisdiction to issue the SCN or not had came up before the Hon'ble Delhi High Court in the case of Mangali Impex Ltd. vs. Union of India [2016 (335) E.L.T. 605 (Del.)], and the High Court inter-alia, held that even the new inserted Section 28 (11) does not empower either the officers of DRI or the DGCEI to issue the SCN for the period prior to 08/04/2011. Thus, it is seen that the said order of the Hon'ble Delhi High Court is in favour of the assessee and 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 Hig....