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2017 (5) TMI 1278 - AT - CustomsJurisdiction of proper officers - powers of DRI officers - Held that - the issue of DRI officers having proper jurisdiction to issue the SCN came up before the Hon ble Delhi High Court in the case of Mangali Impex Vs. Union of India 2016 (5) TMI 225 - DELHI HIGH COURT , inter alia, laying down that even the new inserted section 28 (11) does not empower either the officers of DRI or the DGCEI to adjudicate the SCN issued by them for the period prior to 8.4.2011. Thus the said order of the Hon ble Delhi High Court is in favour of the assessee and against the Revenue - matters remanded to the original adjudicating authorities to first decide the issue of jurisdiction, after the availability of Supreme Court decision in the case of Mangali Impex - appeal allowed by way of remand.
Issues Involved:
Jurisdiction of DRI officers under Customs Act, 1962. Analysis: The judgment dealt with the jurisdiction of Directorate of Revenue Intelligence (DRI) officers under the Customs Act, 1962. The appellants contested the jurisdiction of the case based on a Supreme Court decision in the case of Commissioner of Customs Vs. Sayed Ali, which stated that DRI officers were not proper officers as per section 2(34) of the Customs Act. The Customs Act was subsequently amended, and a notification was issued assigning the functions of proper officer to DRI officers, including the Additional Director General, DRI. This notification empowered the ADG-DRI to issue demand notices under Section 28 of the Act. A subsequent amendment assigned proper officer functions to various DRI officers with retrospective effect. The issue of DRI officers' jurisdiction was also addressed by different High Courts, with conflicting views. The judgment highlighted the contradictory decisions of various High Courts and the matter being before the Supreme Court. In light of the conflicting decisions, the Tribunal set aside the impugned orders and remanded the matters to the original adjudicating authorities to first decide the jurisdiction issue after considering the Supreme Court decision in a specific case and then proceed to evaluate the merits of the case. This judgment underscores the importance of clarifying the jurisdiction of DRI officers under the Customs Act, 1962, in light of conflicting interpretations by different High Courts. The Tribunal's decision to remand the matters for a fresh examination of jurisdiction after the Supreme Court's decision demonstrates the significance of legal clarity and consistency in administrative proceedings. The case serves as a reminder of the evolving legal landscape and the need for precise interpretation and application of statutory provisions to ensure procedural fairness and adherence to legal principles.
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