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TMI Blog2018 (1) TMI 1636X X X X Extracts X X X X X X X X Extracts X X X X ..... s was issued by the DRI. The Hon'ble High Court of Delhi in the case of Mangli Impex Vs. UOI dated 03.05.2016 has observed that the officers of DRI is not competent as proper officers to initiate demand action under Customs Act, 1962. Hence, the request is being made to set aside the present proceedings where the notice was issued by the DRI. 3. On the other hand, Authorised Representative for the Department has justified the order passed by Commissioner of Customs and made a request to decide the matter on merit. 4. We have heard both the parties and gone through the material available on record. 5. From the record, it appears that the preliminary issue which emerges in the present appeal is regarding the jurisdiction of the DRI Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the proper jurisdiction to issue the SCN or not had came up before the Hon'ble Delhi High Court in the case of Mangali Impex vs. Union of India [2016 335 ELT 605 Del], and the High Court inter alia, held that even the new inserted section 28 (11) does not empower either the officers of DRI or the DGCEI to issue the SCN or adjudicate for the period prior to 8.4.11. Thus, it is seen that the said order of the Hon'ble Delhi High Court is in favour of the assessee and against the Revenue. 10. In the appeals before us drawback amounts allegedly availed fraudulently have been sought to be recovered under Rules 16 & 16A of the Customs and Central Excise Duty Drawback Rules, 1995 read with Section 75 (1) / 147 of the Customs Act, 1962 along with i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice was also issued by DRI. The Hon'ble High Court of Delhi has considered the judgment in the case of Mangli Impex Vs. UOI which is stayed by the Hon'ble Supreme Court reported as 2016 (339) ELT 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 Mangli Impex Ltd. 14. In the circumstances, we find that the show cause notices involved in these appeals are also in jeopardy in view of the fact of Mangali Impex judgment as also the fact that the same has been stayed by the Hon'ble Supreme Court. 15. By following the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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