2017 (10) TMI 1607

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....ri B. Balamurugan, AC (AR), for the respondents ORDER Per: Bench The present appeal has been filed against the Order-in-Appeal No.C.Cus.No.1346/2009, dated 05.11.2009 passed by Commissioner of Customs (Appeals), Chennai. 2. 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&....

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....en a stand that in terms of the Hon'ble Apex Court decision in the case of Commissioner of Customs Vs. Sayed Ali, 2011 (265) 17 (SC)], the DRI officers were not proper officers in terms of section 2(34) of the Customs Act, 1962. 6. 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 wi....

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....toms (Amendment and Validation) Act, 2011 dated 16.9.2011, assigning the functions of proper officers to various DRI officers with retrospective effect. 9. 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 ....

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....t. 11. Being conflicting decisions of various High Courts (Supra), finally the matter reached to Hon'ble Supreme Court, who on 07.10.2016 granted the stay of operation of the judgment 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) ELTA 49 (SC)]. 12. It may be mentioned that recently, the Hon'ble H....