2021 (8) TMI 661

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....NANAM AND HON'BLE MR. JUSTICE SATHI KUMAR SUKUMARA KURUP For Appellant : Mr. A.P. Srinivas Senior Standing Counsel in all appeals For Respondent : Mr. B. Sathish Sundar in all appeals COMMON JUDGMENT (Judgment was delivered by T.S. SIVAGNANAM, J.) These appeals filed by the Revenue are directed against the common Final Order passed by the Customs, Exercise & Service Tax Appellat....

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....India reported in (2016) 335 ELT 605 Del, wherein, it was held that the officers of the Directorate of Revenue Intelligence ("DRI" for brevity) are not proper officers of Customs, Exercise & Service Tax Department and therefore, they cannot issue show cause notice or adjudicate any proceedings. The Tribunal has also noted that the decision in the case of Mangali Impex has been stayed by the Hon&#3....

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....e matter, the appeals should not have been allowed. An order of remand should be unconditional or qualified. If it is an unconditional order of remand, that would mean that the reasons assigned by the adjudicating authority, namely, the Commissioner of Customs, Chennai, are incorrect, and the Tribunal was duty bound to record such finding and then set aside the order, and if it is satisfied that a....

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....nd also parallelly status quo being ordered to be maintained. 5. That apart, another important factor which needs to be taken note of is the recent decision of the Hon'ble Supreme Court in M/s. Canon India Private Limited v. Commissioner of Customs [Civil Appeal No.1827 of 2018 dated 09.03.2021] and the Revenue would contend that the said decision would in no manner assist the case of the a....