2017 (6) TMI 1417

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.... : Sh Ajit Chawla, Advocate. For the Respondent : S/Sh Govind Dixit & RK Manjhi, DRs. ORDER PER JUSTICE (DR.) SATISH CHANDRA: The present appeals have been filed by the appellant against the order No. 16-21/2010/Commr. dated 31.12.2010. 2. During the course of arguments, the appellant's counsel has raised the preliminary plea that the show cause notice in the instant case was i....

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....ue emerges in the present appeal is regarding the jurisdiction of the DRI Officers to issue the show cause notice under the Customs Act. The assessee-Appellant had taken 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. 5....

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....6.07.2011 ADG-DRI has been empowered to issue demand notice under Section 28. 7. 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. 8. Later on, i.e. for the period subsequent to the amendment, the matter i.e. the DRI offic....

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.... (Zonal Unit), Chennai [2017 (345) ELT 161 AP], taking a view contrary to the one taken by the Hon'ble Delhi High Court. 10. 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 sub-judice before the Hon'ble Supreme Court....