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TMI Blog2022 (5) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue as well as the Assessee by directing the Assessing Authority to keep the matter pending and maintain status quo till the Hon'ble Supreme Court decides the appeal of the Revenue in the case of UNION OF INDIA VERSUS MANGALI IMPEX LTD. [ 2016 (8) TMI 1181 - SC ORDER] , filed against the decision of the Delhi High Court, we do not find any reason to interfere with the decision of the Tribunal, as in our opinion, no question of law arises for consideration in this appeal. It is made clear that the appellant shall not initiate any coercive action against the respondent(s)/assessee(s) and await the final decision in the appeals, which have been restored to the file of the Tribunal - petition closed. - C.M.A. Nos. 1628, 163 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is also seen that after the declaration of law by the Honourable Supreme Court (Supra) the provisions of Section 28 of the Customs Act, 1962 were amended with effect from 08.04.2011 vide Finance Act, 2011. 7. It is also noticed that in order to overcome the situation created by the judgment of Hon'ble Supreme Court in the case of Sayed Ali (surpa), notification No.4/2011-Cus (NT), dated July 6, 2011 was issued by the CBEC, assigning the functions of the proper officer to various officers (including Additional Director General, DRI) mentioned in the notification, for the purposes of Section 28 of the Act. Thus, w.e.f. July 6, 2011, the Additional Director General, DRI was prospectively appointed as 'proper officer' for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), finally the matter reached to Hon'ble Supreme Court who on 07.10.2016 granted the stay of operation of the judgment passed by the High Court of Delhi. Thus, the issue is subjudice before the Hon'ble Supreme Court (2016-TIOL-173-SC-CUS/2016 (339) ELT A 49 (SC). 12. It may be mentioned that recently, the Hon'ble High Court of Delhi in the case of BSNL vs. UOI vide Writ Petition No.C/4438/2017 and CM No. 19387/2017 has dealt with the identical issue where the notice was also issued by DRI. The Hon'ble High Court of Delhi has considered the judgment in the case of Mangali 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 gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered and decided by a Co-ordinate Bench of this Court, in the case of The Commissioner of Customs v. M/s. Box Corrugators and Offset Printers, [2020 (5) TMI 475(Mds)], wherein, it was held as under: 2.Since the issue relating to jurisdiction of DRI officials to issue show cause notice to the Assessee in such cases is said to be pending before the Hon'ble Supreme Court in the case of Mangali Impex vs. Union of India , in which the Hon'ble Supreme Court has granted stay order, as reported in 2016(335) ELT 605 (Del.)] , and the said Special Leave Petition is stated to be pending before the Hon'ble Supreme Court; that status having been checked up by us on the official website of the Hon'ble Supreme Court today and f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur view, this question cannot be decided at this juncture as the same is now pending before the Hon'ble Supreme Court. However, we do not agree with the order passed by the Tribunal in setting aside the order passed by the Appellate Authority and remanding the matter to the Adjudicating Authority. 6. In the case of the Commissioner of Customs, Tuticorin v. The Customs, Excise Service Tax Appellate Tribunal and others [CMA.(MD)Nos.375 to 379 of 2018] [2019 (31) G.S.T.L.33 (Mad.)], a Division Bench of this Court, to which one of us (T.S.Sivagnanam, J.) was a party, had an occasion to test the correctness of an identical order passed by the Tribunal and by a common Judgment, dated 4-10-2019, set aside the order of the Tribunal and r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals as well. Accordingly, the appeals filed by the Revenue are allowed and the order passed by the Tribunal is set aside and the appeals are restored to file of the Tribunal and the Tribunal shall keep the appeals pending and await the decision of the Hon'ble Supreme Court. It is made clear that the Department shall not initiate any coercive action against the respondents assessees and await final decision in the appeals, which have been restored to file of the Tribunal. No costs. 7. We find that the above decision can be fully made applicable to the facts of the present case as the orders impugned in these appeals are identical to that of the orders impugned in CMA.(MD) Nos.375 to 379 of 2018. 6.Following the latest decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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