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TMI Blog2021 (8) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue and without deciding the merits of the matter, the appeals should not have been allowed. An order of remand should be unconditional or qualified. If it is an unconditional order of remand, that would mean that the reasons assigned by the adjudicating authority, namely, the Commissioner of Customs, Chennai, are incorrect, and the Tribunal was duty bound to record such finding and then set aside the order, and if it is satisfied that a fresh opportunity needs to be given either to the assessee or to the Revenue, then, an order of remand has to be passed. In the case on hand, the Tribunal is the last fact finding authority in the hierarchy of authorities and it is open to the Tribunal to directly receive the documents subject to rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble Division Bench of Delhi High Court in Mangali Impex v. Union of India reported in (2016) 335 ELT 605 Del, wherein, it was held that the officers of the Directorate of Revenue Intelligence ("DRI" for brevity) are not proper officers of Customs, Exercise & Service Tax Department and therefore, they cannot issue show cause notice or adjudicate any proceedings. The Tribunal has also noted that the decision in the case of Mangali Impex has been stayed by the Hon'ble Supreme Court as reported in 2016 (339) ELT A 49(SC). Further, the Tribunal referred to the decision of the Hon'ble Delhi High Court in BSNL v. Union of India [Writ Petition No. C/4438/2017], wherein, the Hon'ble Delhi High Court permitted the petitioner ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... open to the Tribunal to directly receive the documents subject to reasons being recorded. Therefore, without reasons being recorded, the appeals should not have been allowed and remanded to the adjudicating authority and also parallelly status quo being ordered to be maintained. 5. That apart, another important factor which needs to be taken note of is the recent decision of the Hon'ble Supreme Court in M/s. Canon India Private Limited v. Commissioner of Customs [Civil Appeal No.1827 of 2018 dated 09.03.2021] and the Revenue would contend that the said decision would in no manner assist the case of the assessee, whereas, the assessee would contend that the Hon'ble Supreme Court in M/s.Canon India Private Limited has finally conclu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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