2018 (9) TMI 1154

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..... HIGH COURT], this appeal is allowed in part and the CESTAT would independently apply its mind to the question of jurisdiction and also decide the appeal on merits.
MR. S. RAVINDRA BHAT AND MR. A. K. CHAWLA JJ. Appellant Through: Sh. Kunal Prakash, Advocate. Respondent Through: Sh. Sonu Bhatnagar, Standing Counsel. O R D E R C.M. APPL. 36353/2018 (for condonation of delay in refilling) IN .....

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..... isdiction under the amended Section 28 of the Customs Act, 1962 - one view holding that no jurisdiction laid with the Directorate of Revenue Intelligence (hereafter "DRI") and the other view endorsed in a subsequent judgment of this Court in Vipul Overseas Pvt. Ltd. v. Commissioner of Customs & Ors. and connected cases [Cus.AA. Nos.57-58/2017, decided on 20.11.2017]. Given that all these issues a .....

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..... unal to decide the appeal on merits including the question of imposition of penalty and the right of Directorate of Revenue Intelligence who issued show cause notices. 5. The said adjudication would be without being influenced by the judgment in the case of Mangli lmpex Limited (supra). 6. In other words, the Tribunal would independently apply its mind on the question of jurisdiction." Having c .....

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