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TMI Blog2017 (9) TMI 1083X X X X Extracts X X X X X X X X Extracts X X X X ..... nty, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri S.S. Dabas, Advocate for the appellants/respondent. Shri Govind Dixit, Authorized Representative (DR) for the Respondent/appellant. ORDER Per: S.K. Mohanty These proceedings were initiated pursuant to the show cause notices issued by the Officers of D.R.I. prior to April 2011. 2. In this connection, we are informed that the Jurisdiction of the D.R.I. Officers to act as proper officer for demand proceedings under the Customs Act, 1962 has been a subject matter of dispute before the High Courts. It has been ruled by Hon ble Delhi High Court in the case of Mangali Impex Ltd. Vs. Union of India 2016 (335) E.L.T. 605 (Del.) th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gment 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 ADGDRI 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 16.9.2011, assigning the funct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IOL-173-SC-CUS / 2016 (339) ELT A 49 (SC)]. 12. 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 Mangali 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 Man ..... X X X X Extracts X X X X X X X X Extracts X X X X
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