2018 (4) TMI 2010 - HC - Customs

Legality in passing an order of remand to the original adjudicating authority to first decide the issue of jurisdiction - HELD THAT - The appeals preferred before the Tribunal are restored to their original position. The Tribunal would decide the appeals on merits including the question of jurisdiction of the officer of the Directorate of Revenue Intelligence who had issued show cause notices. The said issue would be examined by the Tribunal without being influenced by the decision of the Delhi High Court in the case of Mangli Impex Limited 2016 (5) TMI 225 - DELHI HIGH COURT - there are no opinion on merits of the appeals or on the procedure that the Tribunal should adopt and follow. Appeal disposed off.

Summary

In the case before the Delhi High Court, the primary legal issue was whether the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) was correct in law to remand a matter back to the original adjudicating authority to decide on jurisdiction, pending a Supreme Court decision in a related case, Mangli Impex Limited v. Union of India.The Court, comprising Hon'ble Mr. Justice Sanjiv Khanna and Hon'ble Mr. Justice Chander Shekhar, addressed the appeals (CUSAA 38/2018) and set aside the Tribunal's order that remanded the matter. The Court instructed that the appeals be restored to their original position before the Tribunal, which must decide the appeals on merits, including the jurisdictional question concerning the Directorate of Revenue Intelligence's authority to issue show cause notices. The Tribunal's decision should not be influenced by the Delhi High Court's ruling in Mangli Impex Limited.The Court clarified that it expressed no opinion on the merits of the appeals or the procedure the Tribunal should follow. The question of law was answered, and the appeals were disposed of without any order as to costs.