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TMI Blog2019 (3) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... ts mind to the question of jurisdiction and also decide the appeal on merits including the aspect of imposition of penalty if any - appeal allowed in part. - CUSAA Nos. 175-178 of 2018 and C.M. Appl. Nos. 32120, 32125, 32131 and 32152 of 2018 - - - Dated:- 10-8-2018 - S. Ravindra Bhat and A.K. Chawla, JJ. Shri Amit Bansal, Senior Standing Counsel with Akhil Kulshrestha, Advocate, for the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gli Impex Limited v. Union of India - 2016 (335) E.L.T. 605 (Del.). This was on account of a dichotomy of judicial opinion with respect to the competence and jurisdiction 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Union of India - 2016 (335) E.L.T. 605 (Del.) which has been stayed by the Supreme Court. 4. For the reasons set out and stated in the said order, we answer the question of law in favour of the appellant with a direction to the Tribunal 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 notice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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