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2018 (7) TMI 1393 - HC - CustomsJurisdiction - proper officers - validity of SCN issued by Addl. Director General (DRI) - Held that - No substantial question of law arises in the present case requiring our further consideration. The question of jurisdiction is obviously pending consideration before the Hon ble Supreme Court of India in the case of UNION OF INDIA VERSUS MANGALI IMPEX LTD. 2016 (8) TMI 1181 - SUPREME COURT and the law laid down by the Hon ble Supreme Court is bound to be final and binding on all the Authorities and the Tribunal below. Since the present nature of the case as to which authority will have jurisdiction to decide the matter of the appellant and other persons mentioned in the show cause notice, will depend upon the Judgment of the Hon ble Supreme Court, this matter need not be kept pending here on our Board and in our considered view no substantial question of law arises for consideration in this appeal. Appeal dismissed - decided against appellant.
Issues:
Jurisdiction of DRI officers to issue show-cause notices under the Customs Act prior to 8.4.2011. Detailed Analysis: Issue 1: Jurisdiction of DRI officers The appellant filed an appeal under Section 130 of the Customs Act, 1962, challenging the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dated 15.6.2017. The Addl. Director of Revenue Intelligence, Bangalore initiated proceedings against the appellant and others for alleged attempt to smuggle goods without paying customs duty. The Hon'ble Supreme Court held that DRI Officers were not the "proper Authority" under Section 2(34) of the Act. Subsequently, the provisions of Section 28 of the Act were amended by the Finance Act, 2011, to address this issue. The Delhi High Court held that DRI or DGCEI officers did not have jurisdiction to decide show-cause notices issued before 8.4.2011. However, different views were taken by the High Courts of Mumbai, Telangana, and Andhra Pradesh. The Tribunal remanded the case to the original adjudicating authority to decide the issue of jurisdiction after the Supreme Court's decision in the case of Mangali Impex Ltd. The appellant argued that the Tribunal should not have remanded the case due to pending Supreme Court judgment. The High Court held that no substantial question of law arose as the issue of jurisdiction was pending before the Supreme Court, and the decision of the Supreme Court would be final and binding on all authorities. The appeal was dismissed as devoid of merit. In conclusion, the judgment primarily revolves around the jurisdiction of DRI officers to issue show-cause notices under the Customs Act before 8.4.2011. The conflicting views of different High Courts and the pending Supreme Court judgment have led to a remand of the case to the original adjudicating authority. The High Court emphasized that the decision of the Supreme Court would determine the proper authority with jurisdiction, making the appeal unnecessary at the present stage.
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