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TMI Blog2017 (6) TMI 963X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Both the sides agree that the proceedings are initiated by notice issued by officers of SIIB. 3. During the course of arguments, the appellant s counsel has raised the preliminary plea that the show cause notice in the instant case was issued by the Officers of SIIB. The Hon ble High Court of Delhi in the case of Mangli Impex Vs. UOI dated 03.05.2016 has observed that the DRI/SIIB is not competent to issue the show cause notices. Hence, the request is being made to set aside the present proceedings where the notice was issued by the SIIB. 4. On the other hand, ld. Counsel for the Department has justified the notice issued by SIIB and made a request to decide the matter on merit. 5. We have heard both the parties at length ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the purpose of Section 28 of the Customs Acts. Hence, from 06.07.2011 ADG-DRI has been empowered to issue demand notice under Section 28. 9. Subsequently, sub-section 11 was inserted under section 28 of the Customs (Amendment and Validation) Act, 2011 dated 16.09.2011, assigning the functions of proper officers to various DRI officers with retrospective effect. 10. Later on, i.e. for the period subsequent to the amendment, the matter i.e. the DRI officers having the proper jurisdiction to issue the SCN or not had come up before the Hon ble Delhi High Court in the case of Mangali Impex Vs. Union of India [2016 335 ELT 605 Del.] , and the High Court inter alia, held that even the new inserted section 28(11) does not empower ei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner is permitted to review the challenge depending on the outcome of the appeals filed by the UOI in the Supreme Court against the judgment of the Court in the case of Mangli Impex Ltd. 14. By following the ratio laid down by the Hon ble High Court of Delhi in the case of BSNL (supra) as well as by considering totality of facts and circumstances, we set aside the impugned order and remand the matter to the original adjudicating authority to first decide the issue of jurisdiction after the availability of Hon ble Supreme Court decision in the case of Mangli Impex and then on merits of the case but by providing an opportunity to the assessee of being heard. Till the final decision, the status qu o will be maintained. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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