9911796707
TMI Blog2017 (9) TMI 898X X X X Extracts X X X X X X X X Extracts X X X X ..... r. (Dr.) Satish Chandra, President And Mr. B. Ravichandran, Member (Technical) S.No. APPEAL NO. ARISING OUT OF APPELLANT REPRESENTED BY RESPONDENT REPRESENTED BY 1. C/Misc/398/11 C/406/2010 O-I-O No. 27/2010 dt. 03.05.2010 passed by Commissioner of Customs, New Delhi Sheetla Enterprises Sh. Prabhat Kumar, Adv. Commissioner of Customs (ICD), New Delhi Sh. Govind Dixit, DR 2. C/407/2010 O-I-O No. 27/2010 dt. 03.05.2010 passed by Commissioner of Customs, New ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... O-I-O No. 27/2010 dt. 03.05.2010 passed by Commissioner of Customs, New Delhi Commissioner of Customs (ICD), New Delhi Sh. Govind Dixit, DR Shri Inderjit Singh Khera Sh. S.S. Dabas, Adv. 8. C/416/2010 O-I-O No. 27/2010 dt. 03.05.2010 passed by Commissioner of Customs, New Delhi Commissioner of Customs (ICD), New Delhi Sh. Govind Dixit, DR Shri Pawan Kr. Handa Sh. S.S. Dabas, Adv. 9. C/675/2010 O-I-O No. 56/2010 dt. 29.11.2010 passed by Commissioner of Customs, New Delhi Navshakti Indus. Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Customs, New Delhi LD International Ms. Reena Rawat, Adv. Commissioner of Customs (ICD), New Delhi Sh. Govind Dixit Sh. R.K. Manjhi, DRs 15. C/54285/2014 O-I-O No. 16/2014 dt. 28.04.2014 passed by Commissioner of Customs, New Delhi Metone Electronics Pvt. Ltd. Ms. Reena Rawat, Adv. Commissioner of Customs (ICD), New Delhi Sh. Govind Dixit Sh. R.K. Manjhi, DRs 16. C/54524/2014 O-I-O No. 16/2014 dt. 28.04.2014 passed by Commissioner of Customs, New Delhi Commissioner of Customs (I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I-O No. 16/2014 dt. 28.04.2014 passed by Commissioner of Customs, New Delhi Commissioner of Customs (ICD), New Delhi Sh. Govind Dixit Sh. R.K. Manjhi, DRs L D International Ms. Reena Rawat, Adv. 22. C/54530/2014 O-I-O No. 16/2014 dt. 28.04.2014 passed by Commissioner of Customs, New Delhi Commissioner of Customs (ICD), New Delhi Sh. Govind Dixit Sh. R.K. Manjhi, DRs Metone Electronics Pvt. Ltd. Ms. Reena Rawat, Adv. ORDER Per: (Dr.) Satish Chandra All these appeals are filed against the orders passed by the Commissioner of Customs, New ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant 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 overcome the situation created by the judgment of Hon ble Supreme Court in the case of Sayed Ali (supra) , Notification No.44/2011Cus (NT), dated July 6, 2011 was issued by the CBEC, assigning the functions of the proper officer to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 [2016TIOL-173-SC-CUS / 2016 (339) ELT A 49 (SC)]. 11. 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 als ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
