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2017 (6) TMI 1163 - AT - CustomsJurisdiction - power of DRI to issue SCN - proper officer - Held that - the notice issued by the DRI who was not a competent authority as per the ratio laid down in the case of Mangali Impex Ltd. Vs. UOI 2016 (5) TMI 225 - DELHI HIGH COURT - In this connection, we note that similar issues have been dealt with in various cases by the Tribunal recently. It is held that the matters have to be remanded back to the original authority for a decision - appeal allowed by way of remand.
Issues: Jurisdiction of DRI to issue show cause notice
Analysis: The appellants raised a preliminary objection regarding the jurisdiction of the Directorate of Revenue Intelligence (DRI) to issue a show cause notice, citing a previous judgment in Mangali Impex v. Union of India. They argued that different benches of the Tribunal have opined that matters should be referred back to the original authority for decision based on the apex court's ruling in the mentioned case. Analysis Continues: On the contrary, the Revenue department contended that the Honorable High Court of Bombay, in the case of Sunil Gupta v. Union of India, had upheld the jurisdiction of DRI to issue show cause notices for the relevant period. Given the conflicting submissions and the Tribunal's stance that matters should be referred back to the adjudicating authority until the apex court's decision, it was deemed appropriate to remand all appeals to the adjudicating authority. Analysis Continues: The Tribunal emphasized that in cases where an appeal is admitted by the apex court, the order under challenge is not affected by whether it is stayed or not. Therefore, the Tribunal should not exceed its jurisdiction pending the apex court's decision, as established in the Union of India v. West Coast Paper Mills Ltd. case. Consequently, all five appeals were remanded to the adjudicating authority to address both the jurisdictional issue and the merits of the case based on the outcome of the apex court's judgment in the Mangali Impex case.
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