TaxTMI 
TaxTMI 
2018 (3) TMI 285
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....the Customs (Amendment & Validation) Act, 2011, with effect from 16.9.2011. 2. The present writ petitions have been filed in this Court under Article 226 of the Constitution of India against the impugned show-cause notice Annexure-A, dated 6.1.2017 on the twin grounds of validity of provisions of the Act and also lack of jurisdiction of the respondent-Additional Director General to issue the said show-cause notice. 3. The learned counsel for the petitioner Mr.Raghuraman has submitted before the Court that the Hon'ble Supreme Court in the case of Commissioner of Customs Vs. Sayed Ali [2011 (265)E.L.T.17 (S.C.)] decided on 18.2.2011 had laid down that it is only the officers of customs, who are assigned the functions of assessment, working under the jurisdictional Collectorate within whose jurisdiction the bills of entry or baggage declarations has been filed and the consignments have been cleared for home consumption, will have the jurisdiction to issue notice under Section 28 of the Act and therefore the authorities belonging to the Intelligence Wing, who are the authorities assigned the functions of preventing evasion of duty do not have the assessment of powers under the Cu....
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..... Both these Notifications are quoted below for ready reference: "Appointment of officers of DGCEI as Customs officers for whole of India.-In exercise of the powers conferred by sub-section (1) of section 4, read with sub-section (1) of section 5 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue, No.27/2009-Customs (N.T.), dated the 17th March, 2009, published vide number G.S.R. 173(E), dated the 17th March, 2009, except as respects things done or omitted to be done before such supersession, the Central Board of Excise and Customs hereby appoints the following officers specified in column (2) of the Table below as the officers of Customs having jurisdiction over the area mentioned in column (4) and of the rank specified in the corresponding entry in column (3) of the said Table, namely:- Sl. No. Officer of Directorate General of Central Excise Intelligence Rank of Officer of Customs Area of Jurisdiction (1) (2) (3) (4) 1 Principal Ge....
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....Neeralgi has therefore submitted that Officers specified in these Notifications have been conferred with All India jurisdiction, whereas the assessment proceedings will be undertaken by the concerned Officer having territorial jurisdiction over the place where import has been undertaken by the assessee concerned like in the present case before the Principal Commissioner of Customs, Bangalore. He has also drawn the attention of the Court to the following judgments to support his contentions: 1) Raghunath International Ltd., Vs. Union of India -2012 (280) E.L.T.321 (All.) 2) Asia tobacco Co.Ltd. Vs. Union of India & anr -1988(33) E.L.T. 279 (Mad.) 3) Duncan Agro Industries Ltd. Vs. Union of India -1989(39) E.L.T. 211 (Del.) 10. I have heard the learned counsel appearing for the parties and given earnest consideration to their rival contentions. 11. In the considered opinion of this Court, the present writ petitions are misconceived and are liable to be dismissed. 12. As far as the validity of the provisions of Section 28(11) of the Act is concerned, this Court does not find any illegality or lack of legislative competence or ultra vires in the said....
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....of Act where Section 28 deals with recovery of duties not levied or short-levied or erroneously refunded, is found to be perfectly in consonance with the scheme of the Act and the provisions of Section 28 of the Act itself. 15. The inserted amended Section 28(11) is quoted below for ready reference: "28. Recovery of duties not levied or short-levied or erroneously.- (1) to (10) ...................... (11) Notwithstanding anything to the contrary contained in any judgment, decree or order of any Court of law, tribunal or other authority, all persons appointed as officers of customs under sub-section (1) of section 4 before the 6th day of July, 2011, shall be deemed to have and always had the power of assessment under section 17 and shall be deemed to have been and always had been the proper officers for the purpose of this section." 16. The said provisions have apparently been brought in to undo the decision rendered by the Apex Court in Sayed Ali's Case. 17. The peculiar facts and circumstances and under the unamended law in which the Hon'ble Supreme had rendered the judgment in Sayed Ali's Case can be culled out from paragraph-14 which is quoted....