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2017 (12) TMI 1739
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....The Appeal is admitted on the following re-framed substantial question of law :- "Whether in the facts and circumstances of the case and in law, the Show-cause Notice dated 19th May, 2006 issued by the Additional Director General, Directorate of Revenue Intelligence under Section 124 R/w 28 of the Customs Act (Act) is without jurisdiction as the Additional Director General, DRI is not a p....
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....by the decision of this Court in Sunil Gupta v. Union of India, 2015(315) E.L.T. 167 where an identical contention raised on behalf of the assessee was negatived and the petition was dismissed. This was on account of the amendment to Section 28 (iii) of the Act by the Customs (Amendment and Validation) Act, 2011 on 20th September, 2011 i.e. after the decision of the Apex Court in Syed Ali (supra).....
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.... She further points out that the Revenue has filed an appeal against the decision of this Court in Mangali Impex (supra) and the same is awaiting final decision. 6. However, Mr. Jetly, points out that the decision of the Delhi High Court in Mangali Impex (supra) has been stayed by the Apex Court on 1st August, 2016 in Special Leave Appeal No. 20453 of 2016 filed by the Revenue. 7. Prima faci....