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TMI Blog2017 (9) TMI 1086X X X X Extracts X X X X X X X X Extracts X X X X ..... ) And Mr. B. Ravichandran, Member (Technical) Present for the Appellant: Sh. S. Nunthuk, DR and Sh. Govind Dixit, DR Present for the Respondent: Shri Naveen Malhotra, Advocate ORDER Per: S.K. Mohanty This proceeding was initiated pursuant to the show cause notice issued by the Officer of D.R.I. in respect of the imports made 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 Mangli Implex Vs. Union of India - 2016 (335) E.L.T. 605 (Del.) that the D.R.I. Officers are not competent t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i (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. 8. Subsequently, sub-section 11 was inserted under section 28 of the Customs (Amendment and Validation) Act, 2011 dated 16.9.2011, assigning the functions of proper officers to various DRI officers with retrospectiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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." 13. By following the ratio laid down by the Hon'ble High Court o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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