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TMI Blog2018 (2) TMI 1242X X X X Extracts X X X X X X X X Extracts X X X X ..... - power to issue SCN - whether the Additional Director General (DGCEI), New Delhi was the competent Authority to issue SCN? - Held that: - similar issue decided in the case of M/s Shri Mahindera Dugar, Shri Mahender Dugar And Photocoping Services Versus CC, New Delhi (Import & General) [2017 (6) TMI 662 - CESTAT NEW DELHI], where it was held that even the new inserted section 28(11) does not empower either the officers of DRI or the DGCEI to issue the SCN for the period prior to 8.4.11. Matters remanded to the Original Authority for a fresh decision - Appeal allowed by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X ..... not proper officers in terms of section 2(34) of the Customs Act, 1962. 2. 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. 3. 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 G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions 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 [2016-TIOL-173-SC-CUS / 2016 (339) ELT A 49 (SC)]. 8. 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 Ltd. Vs. UOI which is stayed by the Hon'ble Supreme Court reported as 2016 (339) E.L.T. A 49 (SC). Finally the Hon'ble High C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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