2018 (1) TMI 1687

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.... for the Appellant Shri B. Balamurugan, AC (AR) - for the Respondent ORDER Per: Bench Revenue has filed the miscellaneous application seeking early hearing of the appeal, as the issue involved is covered by various decisions of the Tribunal. 2. With the consent of both sides, after allowing the early hearing application, we take up the appeal for hearing and disposal. 3. On perus....

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.... were not proper officers in terms of section 2(34) of the Customs Act, 1962. 5. It is also seen that after the declaration of law by the Hon'ble Supreme Court (Supra), the provisions of section 28 of the Customs Act, 1962 were amended with effect from 08.04.2011 vide Finance Act, 2011. 6. It is also noticed that in order to overcome the situation created by the judgment of Hon'ble Supreme C....

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....e. for the period subsequent to the amendment, the matter i.e. the DRI officers having the proper jurisdiction to issue the SCN or not had came up before the Hon'ble Delhi High Court in the case of Mangali Impex Vs. Union of India [2016 (335) ELT 605 (Del.)], and the High Court inter alia, held that even the new inserted section 28 (11) does not empower either the officers of DRI or the DGCEI to i....

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.... passed by the High Court of Delhi. Thus the issue is subjudice before the Hon'ble Supreme Court [2016-TIOL-173-SC-CUS / 2016 (339) ELT A 49 (SC)]. 11. It may be mentioned that recently, the Hon'ble High Court of Delhi in the case of BSNL Vs. UOI vide writ petition No.C/4438/2017 and CM No.19387/2017 has dealt with the identical issue where the notice was also issued by DRI. The Hon'ble High Co....