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TMI Blog2017 (5) TMI 1436X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs. UOI [2016 (5) TMI 225 - DELHI HIGH COURT], inter alia, laying down that even a 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 08/04/2011. There are two views holding the field and the matter now stand before the Hon’ble Supreme Court - matters remanded to the original adjudicating authority 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. X X X X Extracts X X X X X X X X Extracts X X X X ..... section 2(34) of the Customs Act, 1962. 5. It is also seen that after the declaration of law by the Hon'ble Supreme Court in the above mentioned case, the provisions of section 28 of the Customs Act, 1962 were amended with effect from 8.4.11 vide Finance Act, 2011. 6. It is also noticed that in order to overcome the situation created by the judgment of Hon'ble Supreme Court in the case of Sayed 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 prospe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken by the Hon'ble Delhi High Court. 10. The above developments show that there are two views holding the field and the matter now stand before the Hon'ble Supreme Court. In an earlier case, the Hon'ble Supreme Court in the case of Chandna Impex vs. CC Delhi [2012 (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 authority to first decide the issue of jurisdiction, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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