2017 (11) TMI 1995

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...., C/S/41574/2013 and C/41826/2013, C/S/41578/2013 and C/41830/2013, C/S/41583/2013 and C/41835/2013, C/S/41584/2013 and C/41836/2013, C/S/41585/2013 and C/41837/2013, C/S/41462/2013 and C/41732/2013, C/S/41586/2013 and C/41838/2013, C/S/41587/2013 and C/41839/2013, C/S/41589/2013 and C/41841/2013, C/S/41590/2013 and C/41842/2013, C/S/41591/2013 and C/41843/2013, C/S/41463/2013 and C/41733/2013, C/S/41464/2013 and C/41734/2013, C/S/41469/2013 and C/41739/2013, C/S/41564/2013 and C/41815/2013, C/S/41573/2013 and C/41825/2013, C/S/41593/2013 and C/41844/2013, C/S/41468/2013 and C/41738/2013, C/S/41565/2013 and C/41816/2013, C/41741/2013, C/S/41571/2013 and C/41823/2013 For the Appellant/s: Ms. Asmita A. Nayak, S/Shri Ranjeet Ranjan and Surend....

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....that since this is a relevant short legal issue, the appeals themselves can be disposed of by following the same reasoning. 3. The learned Authorised Representative Shri B. Balamurugan, AC(AR) appearing for the Revenue submitted that though the proceedings were initiated by officers of DRI, the question of Hon'ble Supreme Court, the matters are listed only for stay today. As such, he prayed that appeals should be taken up separately. 4. We have heard both sides and perused the records. 5. The fact of the case regarding the issue of show-cause notices and adjudications are linked to preliminary objection with reference to jurisdiction to initiate proceedings, is admitted. As regards the objection of the Revenue, to list the appeals ag....

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....53981-53932/2017-CU[DB], daedd 15.06.2017; and (vii) Shri Rahul Arora Vs CC, New Delhi (Preventive) - CESTAT, New Delhi Final Order No.C/A/52581/2017-CU[DB], dated 11.04.2017. 6. In the case of Sl. No.(i) above, the Tribunal observed as under:- "During the course of arguments, the importer's counsel has raised the preliminary plea that the show-cause notice in these cases was issued by the DRI. The Hon'ble High Court of Delhi in the case of Mangli Impex Vs. UOI dated 03.05.2016 has observed that the officers of DRI is not competent as proper officers to initiate demand action under Customs Act, 1962. Hence, the request is being made to set aside the present proceedings where the notice was issued by the DRI. On the other hand, A....

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....DRI has been empowered to issue demand notice under Section 28. Subsequently, sub-section 11 was inserted under section 28 of the Customs (Amendment and Validation) Act, 2011 dated 16.9.2011, assigning the functions of proper officers to various DRI officers with retrospective effect. Later on, i.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 issue the SCN or adjudicate for the period prior to ....

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....peals filed by the UOI in the Supreme Court against the judgment of the Court in the case of Mang/i Impex Ltd. " By following the ratio laid down by the Hon'ble High Court of Delhi in the case of BSNL (Supra) as well as by considering totality of facts and circumstances, we set aside the impugned order and remand the matter to the original adjudicating authority to first decide the issue of jurisdiction after the availability of Hon'ble Supreme Court decision in the case of Mangli Impex and then on merits of the case but by providing an opportunity to the assessee of being heard. Till the final decision, the status quo will be maintained. In the result, both the appeals are allowed by way of remand." 7. In view of the above discu....