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2020 (5) TMI 475 - HC - CustomsJurisdiction - power of DRI Officials to issue SCN - HELD THAT - The issue relating to jurisdiction of DRI Officials to issue show cause notice to the Assessee in such cases is said to be pending before the Hon'ble Supreme Court in the case of Mangli Impex vs. Union of India 2016 (5) TMI 225 - DELHI HIGH COURT , in which the Hon'ble Supreme Court has granted stay order - in view of the fact that the learned Tribunal has clearly protected the interest of both the Revenue as well as the Assessee by directing the Assessing Authority to keep the matter pending and maintain status quo till the Hon'ble Supreme Court decides the appeal of the Revenue in the case of Mangli Impex, filed against the decision of the Delhi High Court, we do not find any reason to interfere with the decision of the Tribunal, as in our opinion, no question of law arises for consideration in this appeal. Appeal disposed off.
Issues:
1. Jurisdiction of DRI officials to issue show cause notice. 2. Conflict of decisions among various High Courts. 3. Applicability of judgments in similar cases. Analysis: 1. The primary issue in this case revolves around the jurisdiction of DRI officials to issue show cause notices. The CESTAT's order was challenged by the Revenue, citing conflicting decisions from different High Courts. The High Court noted the Delhi High Court's ruling in Mangali Impex case, which held that neither DRI nor DGCEI officers could issue notices for the period before 8.4.2011. In contrast, the Mumbai High Court and High Court of Telangana and Andhra Pradesh had different views on the matter. The conflicting decisions led to the matter being taken up by the Supreme Court, which granted a stay on the Delhi High Court's judgment, making the issue subjudice. 2. The High Court highlighted the conflicting decisions of various High Courts, leading to the matter being presented before the Supreme Court. The judgment in the Mangali Impex case was stayed by the Supreme Court, and the High Court of Delhi's decision in the BSNL case was considered, where the petitioner was granted liberty to review the challenge based on the outcome of the appeals filed by the Union of India in the Supreme Court against the Mangali Impex judgment. Ultimately, the High Court 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 in the Mangali Impex case. 3. Considering the totality of facts and following the Delhi High Court's ratio in the BSNL case, the High Court allowed the appeals by remanding them to the adjudicating authority for a fresh decision post the Supreme Court's judgment in the Mangali Impex case. The High Court emphasized maintaining status quo until the final decision and provided an opportunity for the assessee to be heard. The High Court disposed of the appeal, finding no question of law for consideration, as the Tribunal had already protected the interests of both the Revenue and the Assessee by maintaining the status quo until the Supreme Court's decision in the Mangali Impex case.
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