2017 (9) TMI 684

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....nst the very same impugned order, the respondents preferred another appeal No.C/159/2007 which is still pending disposal. He submitted that the Tribunal earlier on 19.12.2016 while hearing the respondent s appeal observed that the Revenue s appeal against the same order has to be tagged and taken up together for decision on 20.1.2017. It is seen that on that date, there was no Bench sitting and the matter got adjourned later. However, without following such direction, this final order in the appeal by Revenue came to be passed on 2.1.2017. On that day, none represented the respondent. The case was decided based on the submissions of Revenue and case records. The ld. counsel submitted that they could not make appearance because of delayed re....

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.... that the preliminary issue which emerges in the present appeal 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. 9. 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. 10. It is also noticed that in order to overcome the situation created by the judgment of Hon'ble Supreme Court in ....

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....ase of Sunil Gupta vs. Union of India [2015 (315) ELT 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) ELT 161 AP], taking a view contrary to the one taken by the Hon'ble Delhi High Court. 14. 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 subjudice before the Hon'ble Supreme Court [2016-TIOL-173-SC-CUS / 2016 (339) ELT A 49 (SC)]. 15. It may be mentioned that recently, the Hon'ble High Court of Delhi in the case of BSNL Vs. UOI vide w....