2018 (7) TMI 1393

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....in proceedings against the present appellant who was working as an Officer in the Customs Department itself, along with three others viz., Mr.Y.Raju, Sri.Mohammed Kaseem and Abdul Kader for alleged attempt to smuggle mobile phones and other electronic items like memory cards, etc. without payment of approved customs duty. The first show cause notice in this regard was issued to these parties by the Addl. Director, DRI, Bangalore on 17.11.2003 as noted in the impugned order of the learned Tribunal. 3. The Hon'ble Supreme Court in the case of CC - v- Syed Ali reported in (2011) 265 ELT 17 (SC) held that DRI Officers were not the "proper Authority" in terms of Section 2(34) of the Act and thereafter provisions of Section 28 of the Act were ....

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....ause notice under the Customs Act. The Apex Court in its decision in the case of CC Vs. Sayed Ali [2011(265) 17 (SC)] held that DRI officers were not proper officers in terms of Section 2(34) of the Customs, Act, 1962. 4. It is also seen that after the declaration of law by the Hon'ble Supreme Court in the above mentioned case, the provisions of Section 28 of the Customs Act, 1962 were amended with effect from 08/04/2011 vide Finance Act, 2011. 5. It is also noticed that in order to overcome the situation created by the judgment of the Hon'ble Supreme Court in the case of Sayed Ali (supra), Notification No.44/2011-Cus (NT), dt. 06/07/2011 was issued by the CBEC, assigning the functions of the proper officer to various offi....

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.... ELT 167 (Bom.)] as also of the Hon'ble High Court of Telangana and Andhra Pradesh in the case of Vuppalamritha Magnetic Components Ltd. Vs. DRI (Zonal Unit), Chennai [2017 (345) ELT 161 (AP)] taking a view contrary to the one taken by the Hon'ble Delhi High Court. 9. The above developments show that there are two views holding the field and the matter now stand before the Hon'ble Supreme Court. In an earlier case, the Hon'ble Supreme Court in the case of Chandna Impex Vs. CC, Delhi [2012 (26) STR 257 (SC)] had remanded the matter to the Tribunal with a direction to examine the issue of jurisdiction afresh in the light of decision in Sayed Ali (supra). As already observed the entire issue is once again before the Hon'ble Apex Court....