2020 (3) TMI 105

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.... Sachdev, Ms. Avisha Khatri And Mr. Kunal Kapoor, Advocates. ORDER C.M. No. 5403/2020 Exemption allowed, subject to all just exceptions. The application stands disposed of. C.M. No.5404/2020 Issue notice. Learned counsel for the respondent accepts notice. For the reasons stated in the application, the delay of 728 days in refiling the appeal is condoned. The application sta....

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....dicial opinion with respect to the competence and jurisdiction under the amended Section 28 of the Customs Act, 1962 - one view holding that no jurisdiction laid with the Directorate of Revenue Intelligence (hereafter "DRI") and the other view endorsed in a subsequent judgment of this Court in Vipul Overseas Pvt. Ltd. & Ors. v. Commissioner of Customs & Ors. (Cus. A.A. No. 57 & 58 of 2017, dated 2....

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....aw in favour of the appellant with a direction to the Tribunal to decide the appeal on merits including the question of imposition of penalty and the right of Directorate of Revenue Intelligence who issued show cause notices. 5. The said adjudication would be without being influenced by the judgment in the case of Mangli lmpex Limited (supra). 6. In other words, the Tribunal woul....