TaxTMI 
TaxTMI 
2017 (12) TMI 1739
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....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 proper Officer under the Act in view of the Apex Co....
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....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). 5. On the other hand, Ms. Kamble, learned Counsel ap....
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....peal 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 facie, the issue raised herein on the question of jurisdiction s....