2017 (8) TMI 1469 - AT - Customs

Jurisdiction - power to issue SCN prior to 08.04.2011 - Held that - When an identical case came up before the Tribunal a view was taken that inasmuch as the jurisdiction of the DRI is pending before the Hon ble Supreme Court all the matters need to be remanded to the jurisdictional adjudicating authority to first decide the issue of jurisdiction after availability of the Supreme Court s decision in the case of Mangali Impex Limited - appeal allowed by way of remand.

Summary

Issues Involved:
1. Jurisdiction of DRI to issue notice before 08.04.2011.

Analysis:
The judgment by the Appellate Tribunal CESTAT Chandigarh, delivered by Hon'ble Mrs. Archana Wadhwa and Hon'ble Mr. Devender Singh, addressed the issue of jurisdiction of the Directorate of Revenue Intelligence (DRI) to issue notices before 08.04.2011. The Tribunal referred to a previous decision by the Hon'ble Delhi High Court in the case of Mangali Impex Limited vs. Union of India, where the jurisdiction matter was settled. It was noted that the Hon'ble Supreme Court had stayed the order of the Delhi High Court on appeal. In a similar case before the Tribunal, it was decided that pending the Supreme Court's decision on DRI's jurisdiction, matters should be remanded to the adjudicating authority. This decision was based on the case of M/s. HR Electronics and M/s. Laxmi Radios vs. CC, New Delhi. The Tribunal, in line with the precedent set in the aforementioned case, set aside the impugned orders and remanded the matters to the adjudicating authority for a fresh decision after the Supreme Court's ruling in the Mangali Impex Limited case. Consequently, all the appeals were disposed of accordingly.

This judgment highlights the importance of resolving jurisdictional issues, especially in cases involving the DRI, based on legal precedents and pending decisions at higher courts. The Tribunal's decision to remand the matters for fresh adjudication post the Supreme Court's ruling demonstrates a commitment to upholding legal principles and ensuring that decisions are made in accordance with established legal frameworks. The reliance on previous judgments and adherence to legal procedures underscore the significance of following due process in resolving legal disputes, particularly those concerning the jurisdiction of regulatory bodies like the DRI.