2002 (2) TMI 288

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.... - In these cases the department have filed appeals against the order of the Commissioner of Customs, Mumbai dropping the show cause notices. The facts of the case are that the respondents have imported "Expancel 642 MU (Blowing Agent). The charge against the appellant i.e. HMG Industries was that they have misdeclared the classification of the goods thereby evading payment of appropriate amount o....

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....ntentions and dropped the proceedings. Hence these appeals by the department. 2. The learned DR contends that officers of the DRI had jurisdiction to issue the impugned show cause notices inasmuch as they have concurrent jurisdiction. He also seeks to rely on the judgment of the Calcutta High Court in two cases in Union of India v. Sigma Electronics [1996 (87) E.L.T. 26]. As far as the cases re....

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.... 1962. In this connection, we would like to cite the judgment of the Tribunal in Manohar Brothers (Capacitors) v. CCE [1998 (98) E.L.T. 821] whereunder Paragraphs 9.3 and 9.4 the Court held as follows : "9.3 The subject show cause notices basically the notice issued under the provisions of Section 28 of the Customs Act, 1962 and the said section provides for issuance of notice by the "proper of....

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....sential criteria and only such of the officers who are specifically entrusted the functioning in that regard, could fall within the category of "proper officer". 9.4 Recourse is taken to the Notification No. 58/92-Cus. (N.T.), dated 31-7-1992 where, amongst others, Collector of Central Excise, Bombay-III has been appointed as Collector of Customs. The same notification mentions that he would be....