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TMI Blog2021 (6) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... by issuing various show cause notices are invalid without any authority of law and liable to be set aside. In the instant case also the show cause notice was issued by the Additional Director General, DRI under Section 28 ibid, which as per the aforesaid decision of the Hon ble Supreme Court is without any authority of law and therefore the Appeals also deserve to be allowed on this ground itself. - C/85821-85822/2016 - FINAL ORDER NO. 86419-86420/2021 - Dated:- 18-6-2021 - MR. C J MATHEW, MEMBER (TECHNICAL) AND MR. AJAY SHARMA, MEMBER (JUDICIAL) Mr. T Viswanathan, Advocate for the Appellant Mr. Ramesh Kumar, Assistant Commissioner Authorised Representative for the Respondent ORDER These Appeals have been filed ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty alongwith interest and penalty was confirmed by the learned Principal Commissioner vide impugned order dated 22.12.2015. 4. Learned counsel for the Appellants submit that the issue is squarely covered in appellant s favour in view of the decision of the Tribunal in the matter of Commr. of Customs, New Delhi vs. Supertron Electronics P. Ltd.; 2017(357) ELT (Tri.-Del.) which was later upheld by the Hon ble Supreme Court by dismissing the Appeal filed by Revenue against the aforesaid decision i.e. Commissioner vs. Supertron Electronics P. Ltd.; 2018(360) ELT A325 (SC). According to learned counsel the aforesaid decision of the Tribunal in Supertron Electronics (supra) was followed by the Tribunal in numerous decisions thereafter. Per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isk drive among many other items. On careful consideration of the technical specification furnished, and the sample of imported items along with tariff entries and the exemption notification, we are in agreement with the findings in the impugned order. The terms hard disk drive used in the notification has not been amplified either by adding external or Internal . On this simple premise alone, exemption to the said item cannot be denied. Admittedly, the imported items are hard disk drive and are meant for external use with computer or lap-top as plug-in device. They are portable hard disk drive. The contention of the Revenue that they are only removable or exchangeable disk drive, is not factually or technically correct. We have perused ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs vs. Sayed Ali Anr.; (2011) 3 SCC 537 has laid down that Additional Director General, DRI cannot be said to be a proper officer under section 2(34) of Customs Act, 1962 and held that the entire proceedings initiated by ADG, DRI by issuing various show cause notices are invalid without any authority of law and liable to be set aside. In the instant case also the show cause notice was issued by the Additional Director General, DRI under Section 28 ibid, which as per the aforesaid decision of the Hon ble Supreme Court is without any authority of law and therefore the Appeals also deserve to be allowed on this ground itself. 7. In view of the discussions made hereinabove, the appeals filed by the Appellants are allowed with conse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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