2017 (9) TMI 898

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..... 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. 03.05.2010 passed by Commissioner of Customs, New Delhi Shri Bimal Kumar Aggarwal Sh. S.S. Dabas, Adv. Commissioner....

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..../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 passed by Commissioner of Customs, New Delhi Metone Electronics Pvt. Ltd. Ms. Reena Rawat, Adv. Commissioner of Customs (ICD), New Delhi Sh. Govind Dixit & Sh. R.K. Manjhi, DRs 16. C/54524/2014 O-I-O No. 16/2014 dt. 28.04.2014 passed by Commissioner o....

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....handra 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 matters have to be remanded back to the original authority for a decision after the legal issue is settled by the Hon'ble Supreme Court. The decision of the Tribunal in one such case vide Final Order No.53941-53942 of 2017 dated 12/06/2017 is reproduced below : "During the course of arguments, the appellant's counsel has raised the preliminary plea that the show cause no....

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....igning 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 06/07/2011 ADG-DRI has been empowered to issue demand notice under Section 28. 7. Subsequently, sub-Section (11) was inserted under Section 28 of the Customs (Amendment and Validation) Act, 2011 dated 16/09/2011, assigning the functions of proper officers to various DRI officers with retrospective effect. 8. Later on, i.e. for the period subsequent to the amendment, the matter i.e. the DR....