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TMI Blog2018 (8) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... cation and recall the final order dated 19.06.2017 in appeal number no. C/497/2010. Appeal fixed for final hearing on 8-8-2018. - Customs Misc. Appeal No.50414/2018-DB In Appeal No. C/497/2010-Customs (DB) - MO/50444/2018-CU[DB] - Dated:- 19-7-2018 - SHRI ANIL CHOUDHARY, MEMBER (JUDICIAL) And SHRI C.L. MAHAR, MEMBER (TECHNICAL) For the Appellant: Shri Prakash Shah, Ashish Batra, Shivangi Sarah, Advocates For the Respondent: Sh. R.K. Majhi, DR) ORDER Per Anil Choudhary This misc. application has been filed by the appellant/assessee in respect to Final Order number dated 12.12.2017, under Rule 41 of (CESTAT) Procedure Rules, 1982, passed in Appeal Number C/497/2010, seeking inter alia a direction from this Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posit is required to be returned even if the matters are remanded. In this behalf, the Appellant/Applicant rely upon the judgement of the Hon'ble Delhi High Court in the case of Voltas Limited reported in 1992 (112) ELT 34. 6. The ld. Counsel appearing for the appellant, inter alia, stated that they are facing undue hardship in keeping the said bank guarantee alive, even after disposal of the appeal by way of remand. By way of consequential relief, they are entitled to return of the bank guarantee from the Revenue/Department. The ld. Counsel further contended that the facts of the case are covered on merits in their favour in view of the ruling in Global Vectra Helicorp. reported in 2015(329) ELT 235. The learned counsel furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gnetic Components Ld. vs. DRi (Zonal Unit), Chennai [2017 (345) ELT 161 (AP)], observed as contained in the following para:- 6. It is seen from Para-I of the decision of the Division Bench of the Delhi High Court in Mangali Impex Ltd., that the question that arose before the High Court was about the constitutional validity of Section 28(11) of the Customs Act, 1962 inserted by the Customs (Amendment and Validation) Act, 2011 with effect from 16-9-2011. Under this amended provision, all persons appointed as Customs Officers under Section 4(1) of the Act prior to 6th July, 2011 shall be deemed to have and always had the power of assessment under Section 17 and shall be deemed to have been and always had been the proper officers. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... angli Impex (supra) or to await the judgement of the Hon'ble Supreme Court. 11. Accordingly, the Hon'ble High Court of Delhi set aside similar order of the Tribunal remanding with direction to hear and dispose of the appeal on merits. 12. The ld. Counsel states that in view of the clarification of law, and the view expressed by Delhi High Court, their case also (Final Order of the Tribunal), which is pari materia to the matter in CC versus Arif Khichi (supra), the final order in this case also be recalled and the appeal be decided on merits. 13. The ld. AR for Revenue draws our attention, that this Tribunal in the said Final Order, while remanding back to the Authority, have also given direction that status quo be ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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