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TMI Blog2017 (8) TMI 1088X X X X Extracts X X X X X X X X Extracts X X X X ..... br>Satish Chandra, President And V. Padmanabhan, Member (Technical) For the Petitioner : Sh. S.K. Mehetar, Adv For the Respondent : Sh. S.N. Mitra, DR ORDER Per: Dr. Satish Chandra By the present Misc. Applications, the assessee-Appellants, pray that the Tribunal's Final Order No.75183-75184/2016 dated 18.02.2016 may kindly be recalled vide which the appeals were dismissed for non-payment of the pre-deposit. 2. Shri S.K. Mehetar, learned counsel for the assessee-Appellants, produces the copy of the deposit of ₹ 25,000/- in each appeal which was required to be deposited as pre-deposit. Shri S.N Mitra, learned DR for the Revenue, has verified the same. Thus, the condition of pre-deposit stands satisfied. 3. When it is so, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh the material available on record. 4. From the record, it appears that the preliminary issue emerges in the present appeal is regarding the jurisdiction of the DRI Officers to issue the show cause notice under the Customs Act. The assessee-Appellant had taken a stand that in terms of the Hon'ble Apex Court decision in the case of Commissioner of Customs Vs. Sayed Ali, 2011 (265) 17 (S.C.)], the DRI officers were not proper officers in terms of 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 (Supra), the provisions of section 28 of the Customs Act, 1962 were amended with effect from 08.04.2011 vide Finance Act, 2011. 6. It is also noticed that in order to overco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso the subject matter of Hon'ble Mumbai High Court in the case of Sunil Gupta vs. Union of India [2015 (315) E.L.T. 167 (Bom) as also of the Hon'ble High Court of Telangana and Andhra Pradesh in the case of Vuppalamritha Magnetic Components Ltd. Vs. DRI (Zonal Unit), Chennai [2017 (345) E.L.T. 161 (AP)], taking a view contrary to the one taken by the Hon'ble Delhi High Court. 10. Being conflicting decisions of various High Courts (Supra), finally the matter reached to Hon'ble Supreme Court who on 07/10/2016 granted the stay of operation of the judgment passed by the High Court of Delhi. Thus the issue is sub-judice before the Hon'ble Supreme Court [2016-TIOL-173-SC-CUS / 2016 (339) ELT A 49 (SC)]. 11. It may be mentioned that recently, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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