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TMI Blog2017 (6) TMI 1058X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst order dated 25/05/2011. 2. During course of hearing, both the sides agreed that the notice has been issued by Additional Commissioner (SIIB) which resulted in the impugned order. 3. In this connection, we note that similar issues have been dealt in various cases by the Tribunal. Recently, it is held that the matters have to be remanded back to the Original Authority for a decision after the legal issue is settled by the Hon ble Supreme Court. The decision of the Tribunal in one such case vide Final order No. 53941-53942 of 2017 dated 12/06/2017 is reproduced below :- 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 Direc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 16/09/2011, assigning the functions of proper officers to various DRI officers with retrospective effect. 8. Later on, i.e. for the period subsequent to the amendment, the matter i.e. the DRI officers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice was also issued by DRI. The Hon ble High Court of Delhi has considered the judgment in the case of Mangali Impex Ltd. Vs. UOI which is stayed by the Hon ble Supreme Court reported as 2016 (339) E.L.T. A 49 (SC ). Finally the Hon ble High Court has granted liberty to the petitioner by observing that petitioner 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 Mangali Impex Ltd. 12. 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 adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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