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2017 (9) TMI 1079 - AT - CustomsJurisdiction - power of DRI to act as proper officer and to issue SCN - Held that - the notice issued by the DRI who was not a competent authority as per the ratio laid down in the case of Mangali Impex Ltd. Vs. UOI 2016 (5) TMI 225 - DELHI HIGH COURT - In this connection we note that similar issues have been dealt with in various cases by the Tribunal recently. It is held that the matters have to be remanded back to the original authority for a decision - appeal allowed by way of remand.
Issues:
Jurisdiction of DRI officers to issue show cause notices under the Customs Act. Analysis: The appeals were filed against orders passed by the Commissioner of Customs, New Delhi, where both parties agreed that the notice was issued by the DRI. The Tribunal noted that similar issues had been addressed in various cases recently. The Tribunal referred to a previous case and highlighted the preliminary issue regarding the jurisdiction of DRI officers to issue show cause notices under the Customs Act. The appellant argued that DRI officers were not proper officers as per the Customs Act, citing a Supreme Court decision. It was noted that amendments were made to the Customs Act in 2011 to address this issue. Notification No.44/2011-Cus (NT) empowered the Additional Director General, DRI as a 'proper officer' from July 6, 2011, to issue demand notices under Section 28. Subsequently, a provision was inserted assigning proper officer functions to DRI officers with retrospective effect. However, conflicting decisions by different High Courts led the matter to the Supreme Court, which stayed the Delhi High Court's judgment. The Tribunal decided to remand the matter to the original authority pending the Supreme Court's decision in a related case, granting the assessee an opportunity to be heard. The Tribunal's decision was in line with the High Court's ruling in a similar case and considered the conflicting judgments by various High Courts. The Tribunal set aside the impugned order and remanded the matter to the original adjudicating authority to decide the jurisdiction issue after the Supreme Court's decision, providing the assessee with a hearing opportunity. Until a final decision, the status quo was to be maintained. The appeals were allowed by way of remand, following the principles laid down by the High Court and considering the totality of facts and circumstances. The Tribunal's decision aligned with the legal developments and the need for clarity on the jurisdiction of DRI officers in issuing show cause notices under the Customs Act. The Tribunal's decision to remand the matters for a fresh decision was based on the need to resolve the jurisdictional issue in light of legal developments and conflicting judgments from different High Courts. The Tribunal's approach ensured that the matter would be reconsidered after the Supreme Court's decision, providing a fair opportunity for the assessee to present their case. The decision reflected a commitment to upholding legal principles and ensuring a thorough examination of the jurisdictional issue before proceeding to the merits of the case.
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