2017 (8) TMI 1321

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....f Customs (A & A). Kol., Commr. of Customs (A & A). Kol, M/s Palsaar Asia Pvt. Ltd., Shri Sunil Saria, Shri Sanjoy Lakhotia, Smt.Madhu Lakhotia, Commr. of Customs (A & A). Kol., Commr. of Customs (A & A). Kol., Commr. of Customs (A & A). Kol., Commr. of Customs (A & A). Kol. Commr. of Customs (Port), Kol., Commr. of Customs (A & A). Kol., M/s Eastern Silk Industries, M/s Gemini Overseas Ltd And Shri Shyam Sundar Shah Versus M/s Intech Safety Pvt. Ltd. (Sl.No.as mentioned above), Mrs. Mala Guota  (Sl. No.as mentioned above), M/s Palsaar Asia Pvt. Ltd. (Sl.No. as mentioned above), Smt.Madhu Lakhotia  (Sl.No.as mentioned above), Shri Sanjoy Lakhotia  (Sl.No.as mentioned above), Shri Rajesh Agarwal (Sl.No.as mentioned above), Shr....

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..../2017 is reproduced below : 1. During the course of arguments, the appellants counsel has raised the preliminary plea that the show cause notice in the instant case was issued by the Directorate of Revenue Intelligence (DRI). The Hon'ble High Court of Delhi in the case of Mangali Impex Ltd. Vs. UOI dated 03.05.2016 has observed that the DRI is not competent to issue the show cause notices. Hence, the request is being made to set aside the present proceedings where the notice was issued by the DRI. 2. On the other hand, learned Counsel for the Department has justified the notice issued by DRI and made a request to decide the matter on merit. 3. We have heard both the parties at length and gone through the material available on reco....

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.... 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 to issue the SCN or not had came up before the Hon'ble Delhi High Court in the case of Mangali Impex Ltd. vs. Union of India [2016 (335) E.L.T. 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 for the period prior to 08/04/2011. Thus, it is seen that the said order of the Honble Delhi High Court is in favour of the assessee and against the Revenue. 9. However, it is further noticed that the said issue was also the subject matter....