2019 (1) TMI 735

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....eral, DRI, Mumbai, he did not have the authority or jurisdiction to issue the same. But then, Section 28(11) of the Customs Act, 1962 was inserted consequent to the decision of the Hon'ble Supreme Court in Commissioner of Customs vs. Sayed Ali and Anr. (Civil Appeal Nos. 4294-4295 of 2002). Section 28(11) of the Customs Act, 1962 reads as under : "Section 28 (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 alw....

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....on 28 as presently enacted makes it explicit that such non-levy, short levy or erroneous refund prior to 8th April 2011 would continue to be governed only by Section 28 as it stood prior to that date and not the newly re-cast Section 28 of the Act" 4.The aforesaid decision of the Hon'ble Delhi High Court was challenged before the Hon'ble Supreme Court in SLP (C) No. 20453 of 2016 by the Union of India. The Hon'ble Supreme Court while issuing notice directed stay of the operation of the aforesaid judgment passed by the Delhi High Court. 5.No doubt, as rightly contended by the learned counsel appearing for the petitioner, the grant of an interim order of stay in a pending appeal before the Apex Court does not amount to any d....