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TMI Blog2017 (8) TMI 1149X X X X Extracts X X X X X X X X Extracts X X X X ..... e of M/s Mangali Impex Ltd., M/s Pace International And Others Versus Union of India And Others [2016 (5) TMI 225 - DELHI HIGH COURT] - appeal allowed by way of remand. - Appeal Nos. C/169, 181-184, 186-188/12 - Order No. FO/A/76498-76505/2017 - Dated:- 10-8-2017 - Shri P.K.Choudhary, Member(Judicial) Shri Abdul Hamid Molla, Md.Rasid, Advocates for the Appellant (s) Shri S.N.Mitra, AC(AR) for the Revenue ORDER Per Shri P.K.Choudhary. All these appeals are against the impugned order which resulted due to the proceedings initiated by issue of Show Cause cum Demand Notice by the officers of Commissioner of Customs(Prev.). 2. During the course of hearing the ld.AR submitted that these proceedings were pertaining to n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igning 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 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. 8. 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. 9. later on, i.e. for the period subsequent to the amendment, the matter i.e. th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 19387/2017 had dealt with the identical issue where the notice was also issued by DRI. The Hon ble High Court of Delhi has considered the judgment in the case of Mangli Impex Vs. UOI which is stayed by the Hon ble Supreme Court reported as 2016 (339) ELT A 49 (SC). Finally the Hon ble High Court had 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 Mangli Impex Ltd. 13. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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