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TMI Blog2017 (4) TMI 1235X X X X Extracts X X X X X X X X Extracts X X X X ..... ority to first decide the issue of jurisdiction, after the availability of Supreme Court decision in the case of Mangali Impex [2016 (5) TMI 225 - DELHI HIGH COURT] and then the merits of the case - appeal allowed by way of remand. - Customs Appeal No. 54196, 54197 & 54200 of 2015 - 53346–53348/2017 - Dated:- 21-4-2017 - (Dr.) Satish Chandra (President) And V. Padmanabhan (Technical Member) For the Appellant : Pradeep Jain Sh. Subhankar Jha, Advocates For the Revenue : Yogesh Agarwal, AR ORDER (Dr.) Satish Chandra (President) All the three appeals have been filed by the appellant where the mis-declaration of the value is in question. During the course of argument, ld. Advocate Sh. Subhankar Jha took the plea tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 6. Subsequently sub-section 11 was inserted under section 28 of the Customs (Amendment and Valuation) Act, 2011 dated 16.09.2011, assigning the functions of proper officers to various DRI officers with retrospective effect. 7. Later on, i.e. for the period subsequent to the amendment, the issue of DRI officers having the proper jurisdiction to issue the SCN came up before the Hon ble Delhi High Court in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, after the availability of Supreme Court decision in the case of Mangali Impex (supra) and then the merits of the case. 10. We have taken the same view in the case of Rahul Arora, vs. CC, New Delhi Cus. Appeal No. 52329 of 2016 (Final Order No. 52851/2017 dated 11.04.2017), by following our earlier decision we remand the matter 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 (supra). 11. In the result, the appeal filed by the assessee is allowed by way of remand. (Dictated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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