TaxTMI 
TaxTMI 
2017 (11) TMI 664
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....ssed away and the appellant entrusted the work to the present counsel and vakalat was filed on 25.1.2017. As the appeal papers were with the previous consultant and since his family moved away after passing away of the consultant, they could not collect the appeal papers and had sought adjournment on 30.1.2017 for collecting the case papers but the request was rejected and the appeal happened to be dismissed exparte. 3. On perusal of the application, it is seen that the appellant has made out sufficient cause for restoration of the appeal. The ROA is allowed. 3.1 After hearing the ld. AR and perusal of records, it is also noticed that the show cause notice in the above appeal is issued by the DRI and the said issue has been analyzed in va....
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.... terms of section 2(34) of the Customs Act, 1962. 8. 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. 9. 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), 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....
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....lly 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)]. 14. 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 Vs. UOI which is stayed by the Hon'ble Supreme Court reported as 2016 (339) ELT A 49 (SC). Finally the Hon'ble High Court has granted liberty to the petitioner by observin....