2017 (9) TMI 930

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....ued by the Assistant Commissioner of Customs (Prev.) which resulted in the impugned order and who is not competent as per the ratio laid down by the Hon'ble Delhi High Court in the case of Mangali Impex Ltd. Vs. Union of India dated 03.05.2016, which ultimately has gone to the Hon'ble Supreme Court where the matter is sub-judice till date. 3. In this connection, we note that similar issues have been dealt with in various cases by the Tribunal recently. 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 notice in the instant case was issued by the Directo....

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.... 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 DRI officers having the proper jurisdiction....