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TMI Blog2017 (9) TMI 684X X X X Extracts X X X X X X X X Extracts X X X X ..... o the amendment, the matter i.e. the DRI officers having the proper jurisdiction to issue the SCN or not had came up before the Hon’ble Delhi High Court in the case of Mangali Impex vs. Union of India [2016 (5) TMI 225 - DELHI HIGH COURT], and the High Court inter alia, held that even the new inserted section 28 (11) does not empower either the officers of DRI or the DGCEI to issue the SCN or adjudicate for the period prior to 8.4.2011. Recently, the Hon’ble High Court of Delhi in the case of BSNL Vs. UOI [2017 (6) TMI 688 - DELHI HIGH COURT] has 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed based on the submissions of Revenue and case records. The ld. counsel submitted that they could not make appearance because of delayed receipt of notice of hearing. He prayed for recalling the final order as they would like to submit their case on merit. In any case, their appeal is still pending which will have implication if this order is allowed to stand. 3. We have heard both sides and perused the records. 4. Admittedly, the Tribunal ordered for tagging both the appeals which are against the same common impugned order. However, due to certain lapse on the part of the Registry, tagging could not happen and this final order came to be passed exparte. Considering that both the appeals are against the same proceedings, we find it f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de Finance Act, 2011. 10. It is also noticed that in order to overcome the situation created by the judgment of Hon ble Supreme Court in the case of Sayed Ali (supra), Notification No. 44/2011-Cus (NT), dated July 6, 2011 was issued by the CBEC, assigning 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. 11. Subsequently, sub-section 11 was inserted under section 28 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... US / 2016 (339) ELT A 49 (SC)]. 15. It may be mentioned that recently, the Hon ble High Court of Delhi in the case of BSNL Vs. UOI vide writ petition No. C/4438/2017 and CM No. 19387/2017 has 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 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 Mangli Impex Ltd. 16. By following the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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