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TMI Blog2018 (5) TMI 1568X X X X Extracts X X X X X X X X Extracts X X X X ..... n G, Advocate - For the Appellant Mr. P.R.V. Ramanan, Special Counsel - For the Respondent ORDER Per: JUSTICE (DR.) SATISH CHANDRA The present appeals are filed against Order-in-Original Nos. 22 23/2009 dated 31/08/2009. The Tribunal vide its order dated 22.09.2011 ordered the pre-deposit under Section 129E of Customs Act, 1962. Being aggrieved the appellant filed Writ Petition No. 41315/2011 before the Hon ble Karnataka High Court where on 14.12.2011, the Hon ble High Court has directed the Tribunal to dispose of the appeals in accordance with law within a period of four weeks. 2. With this background Shri Derrick San, the learned counsel raised the preliminary objection that in the instant case prior to 2011, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer 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. 4. Subsequently, sub-Section (11) was inserted under Section 28 of the Customs (Amendment and Validation) Act, 2011 dated 16/09/2011, assigning the functions of proper officers to various DRI officers with retrospective effect. 5. Later on, i.e. for the period subsequent to the amendment, the matter i.e. the DRI officers having the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued 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 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 Mangali Impex Ltd. 9. By following the ratio laid down by the Hon ble High Court of Delhi in the case of BSNL (Supra) as well as by considering totality of facts and circumstances, we set aside the impugned order and remand the matter to the original adjudicating authority to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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