2017 (9) TMI 898

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....Delhi Sh. Govind Dixit, DR 2. C/407/2010 O-I-O No. 27/2010 dt. 03.05.2010 passed by Commissioner of Customs, New Delhi Shri Siddhi Vinayak Enterprises Sh. Prabhat Kumar, Adv. Commissioner of Customs (ICD), New Delhi Sh. Govind Dixit, DR 3. C/408/2010 O-I-O No. 27/2010 dt. 03.05.2010 passed by Commissioner of Customs, New Delhi Shri Manoj Kejriwal Sh. Prabhat Kumar, Adv. Commissioner of Customs (ICD), New Delhi Sh. Govind Dixit, DR 4. C/409/2010 O-I-O No. 27/2010 dt. 03.05.2010 passed by Commissioner of Customs, New Delhi Shri Inderjit Singh Khera Sh. S.S. Dabas, Adv. Commissioner of Customs (ICD), New Delhi Sh. Govind Dixit, DR 5. C/410/2010 O-I-O No. 27/2010 dt. 03.....

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....R 12. C/4/2010 O-I-O No. 47/2010 dt. 08.10.2010 passed by Commissioner of Customs, New Delhi Mohd. Qasim Khan Shri Mohan Lal, Adv. Commissioner of Customs (ICD), New Delhi Sh. Govind Dixit, DR 13. C/53912/2014 O-I-O No. 16/2014 dt. 28.04.2014 passed by Commissioner of Customs, New Delhi Ankit Electronics Ms. Reena Rawat, Adv. Commissioner of Customs (ICD), New Delhi Sh. Govind Dixit & Sh. R.K. Manjhi, DRs 14. C/53913/2014 O-I-O No. 16/2014 dt. 28.04.2014 passed by Commissioner of Customs, New Delhi LD International Ms. Reena Rawat, Adv. Commissioner of Customs (ICD), New Delhi Sh. Govind Dixit & Sh. R.K. Manjhi, DRs 15. C/54285/2014 O-I-O No. 16/2014 dt. 28.04.2014 pass....

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....Govind Dixit & Sh. R.K. Manjhi, DRs L D International Ms. Reena Rawat, Adv. 22. C/54530/2014 O-I-O No. 16/2014 dt. 28.04.2014 passed by Commissioner of Customs, New  Delhi Commissioner of Customs (ICD), New Delhi Sh. Govind Dixit & Sh. R.K. Manjhi, DRs Metone Electronics Pvt. Ltd. Ms. Reena Rawat, Adv. ORDER Per: (Dr.) Satish Chandra All these appeals are filed against the orders passed by the Commissioner of Customs, New Delhi. 2. During course of hearing, both the sides agreed that the notice has been issued by the DRI which resulted in the impugned orders. 3. In this connection, we note that similar issues have been dealt with in various cases by the Tribunal recently. It is held that the ma....

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....w 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.44/2011Cus (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 prospectively appointed as 'proper officer' for the purpose of Section 28 of the Customs Act. Hence, from 06/07/20....

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....peration of the judgment passed by the High Court of Delhi. Thus the issue is sub-judice before the Hon'ble Supreme Court [2016TIOL-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 petitioner by observing that "petitioner is permitted to review the challenge depending on the outc....