2022 (10) TMI 333 - HC - Customs

Proper officer - Jurisdiction to issue Show Cause Notice - Constitutional validity and effect of Section 28(11) of the Customs Act, 1962 - inserted by the Customs (Amendment and Validation) Act, 2011 (Validation Act, 2011) with effect from 16th September 2011 - HELD THAT - Issue notice.

Summary

Issues:
1. Condonation of delay in re-filing the appeal.
2. Setting aside the impugned order passed by the Tribunal.
3. Direction to decide the matter on merits.
4. Application of directions from a previous judgment.
5. Subjecting the decision to the outcome of another case pending in the Supreme Court.

Condonation of Delay in Re-filing the Appeal:
An application was filed seeking condonation of delay in re-filing the appeal due to a delay of 79 days. The delay was condoned based on the reasons provided in the application.

Setting Aside the Impugned Order:
The order passed by the Tribunal on 01.08.2017 was set aside. The Tribunal was directed to decide the matter on merits after a previous judgment remitted the appeal to the Tribunal, following the challenge to the jurisdiction of the adjudicating authority.

Direction to Decide the Matter on Merits:
The Court directed the Tribunal to decide the matter on merits, similar to a previous case, considering the challenge to the jurisdiction of the adjudicating authority and the stay granted by the Supreme Court on the judgment of a Division Bench.

Application of Directions from a Previous Judgment:
The directions from a previous judgment dated 28.03.2022 were applied mutatis mutandis to the current matter as the question of law framed in the appeal was identical. The decision on merits was subject to the outcome of the decision in another case pending in the Supreme Court.

Subjecting the Decision to the Outcome of Another Case:
The decision on the appeal was subject to the outcome of the decision in another case pending adjudication in the Supreme Court. The appeal was disposed of based on the terms mentioned in the judgment.