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TMI Blog2017 (5) TMI 1278X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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. - C/227/2004, C/230/2004, C/231/2004, C/277/2004, C/278/2004, C/331/2004, C/610/2004, C/611/2004, C/982/2004, C/985/2004 And C/663/2005 - A/30624-30634/2017 - Dated:- 21-2-2017 - Mr. (Dr.) Satish Chandra, President And Mr. Madhu Mohan Damodhar, Member (Technical) Sh. B. Venu Gopal, Advocate for the Appellant. Sh. M. Chandra Bose, Joint Commissioner (AR) for the Respondent. ORDER [Order per: (Dr.) Satish Chandra] 1. All the appeals though emanatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Hon'ble Supreme Court in the case of Saved Ali (supra) , Notification No.44/2011-Cus (NT), dated July 6, 2011 was issued by the CBEC, assigning the functions of the proper officer to various officers (including Additional Director General, DRI) mentioned in the notification, for the purposes of Section 28 of the Act. Thus, w.e.f. July 6, 2011, the Additional Director General, DRI was prospectively appointed as proper officer for the purpose of Section 28 of the Customs Act. Hence from 06.07.2011 ADG-DRI has been empowered to issue demand notice under Section 28. 7. Subsequently sub-section 11 was inserted under section 28 of the Customs (Amendment and Validation) Act, 2011 dated 16.9.2011, assigning the functions of proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (26) STR 257 (SC)] had remanded the matter to the Tribunal with a direction to examine the issue of jurisdiction afresh in the light of decision in Sayed Ali (supra). As already observed the entire issue is once again before the Hon'ble Apex Court, in view of the contrary decision of various High Courts. In these circumstances, we deem it fit to set aside the impugned orders and remand the matters 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 (supra) and then the merits of the case. 11. In the result, the appeals filed by the assessee-Appellant are allowed by way of remand. (Order dictated pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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