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2018 (2) TMI 2077 - AT - CustomsJurisdiction - power of DRI to issue SCN - section 28 of the Customs Act - HELD THAT - By following the ratio laid down by the Hon ble High Court of Delhi in the case of BHARAT SANCHAR NIGAM LIMITED VERSUS UNION OF INDIA ORS 2017 (6) TMI 688 - DELHI HIGH COURT as well as by considering totality of facts and circumstances, we set aside the impugned order and remand the matter to the original adjudicating authority to first decide the issue of jurisdiction after the availability of Hon ble Supreme Court decision in the case of UNION OF INDIA VERSUS MANGALI IMPEX LTD. 2016 (8) TMI 1181 - SC ORDER and then on merits of the case but by providing an opportunity to the assessee of being heard. Till the final decision, the status quo will be maintained. Matter on remand.
Issues involved:
Jurisdiction of DRI to issue show-cause notice under the Customs Act. Analysis: The proceedings in the case were initiated by a show cause notice issued by DRI, which raised the issue of the jurisdiction of DRI to issue such a notice. The assessee argued that DRI officers were not proper officers as per the Customs Act, citing a Supreme Court decision. The Customs Act was subsequently amended, and a notification was issued assigning the functions of proper officer to DRI officers. However, conflicting decisions arose from various High Courts, leading to the matter being taken up by the Supreme Court. The High Court of Delhi granted liberty to review the challenge depending on the Supreme Court's decision. The Tribunal decided to remand the matter to the original adjudicating authority to first decide the jurisdiction issue after the Supreme Court's decision, providing the assessee an opportunity to be heard. The impugned order was set aside, and the appeals were allowed for remand based on the Supreme Court's judgment in a related case. This detailed analysis of the judgment highlights the key legal issues surrounding the jurisdiction of DRI to issue show-cause notices under the Customs Act, the relevant legal provisions, the impact of Supreme Court decisions, conflicting High Court judgments, and the Tribunal's decision to remand the matter for further consideration based on the Supreme Court's ruling in a related case.
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