2018 (5) TMI 2044

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....al of Revenue Intelligence. 2. Learned Counsel for the appellant submits that the decision of the Hon'ble High Court of Delhi in Mangali Impex v. Union of India [2016 (335) ELT 605 (Del.)] has held that such officers are not empowered to initiate the proceedings under Customs Act, 1962. It is pointed by Learned Counsel that, in a series of cases, viz., Sanco Trans Ltd v. Commissioner of Customs & Central Excise, Salem [2018-TIOL-1276-CESTAT-MAD], Mahindra and Mahindra Ltd v. Commissioner of Customs (ACC), New Delhi [2017-TIOL-2587-CESTAT-DEL], ITC Infotech India Ltd v. Commissioner of Customs, New Delhi [2018-TIOL-1309-CESTAT-DEL] and Vijay Silk House Pvt Ltd v. Commissioner of Customs & Service Tax, Bangalore [2017-TIOL-1803-CESTAT-....

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....ed it appropriate not to dispose off matters in which this preliminary issue has been agitated. Subsequent decisions of the Tribunal have set aside impugned orders, arising from such notices, for remand back to the original authority till the competence, or lack thereof, is no longer in doubt. 5. The Hon'ble High Court of Bombay in Sunil Gupta v. Union of India [2016 (315) ELT 167 (Bom)] did uphold the disputed jurisdiction but, after the decision of the Hon'ble High Court of Delhi in re Mangali Impex, has admitted a challenge to that very competence in Sun Polytron Industries Ltd v. Union of India [2338/2016 in customs appeal no 53/2016]. The remand orders of the Tribunal are, therefore, not inconsistent with the views of the jurisdicti....

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...., but it was the subject matter of an appeal before the Tribunal. The Punjab & Haryana High Court held that in the light of the decision of the Supreme Court in Sayed Ali and in the light of the decision of the Delhi High Court in Mangali Impex Ltd., the show cause notice, the adjudication order as well as the consequential recovery proceedings were non est and void ab initio. 12. But unfortunately, the Delhi High Court as well as the Punjab & Haryana High Court have not considered the issue from the point of view of merger. It is needless to point out that the doctrine of merger is a common law doctrine founded on principles of propriety in the hierarchy of justice delivery system. The underlying principle behind the doctrine of m....