2017 (9) TMI 762

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..... Veerabhadra Reddy, JC (AR) for the Respondent. ORDER Per : B. Ravichandran During the course or arguments, the Ld. Counsel for the appellant submitted that the Show Cause Notice in the present case has been issued by the Additional Commissioner (Preventive) who is not the proper officer in terms of Section 2(34) of the Customs Act, 1962. Relying on the decision of the Hon'ble Delhi High....

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....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)....

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....ficers having the proper jurisdiction to issue the SCN or not had come up before the Hon'ble Delhi High Court in the case of Mangali Impex vs. Union of India [2016 (335) ELT 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 or adjudicate for the period prior to 8.4.2011. Thus, it is ....

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....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 Mangli Impex ....