9911796707
TMI Blog2018 (2) TMI 2077X X X X Extracts X X X X X X X X Extracts X X X X ..... 2006 issued by DRI. The Hon'ble High Court of Delhi in the case of Mangli Impex Vs. UOI by their order dated 03.05.2016 has observed that the DRI is not competent to issue show-cause notice. Hence, the request is being made to set aside the present proceedings where the show-cause notice was issued by the DRI/DGCEI. 4. From the record, it appears that the preliminary issue which emerges in the present appeal is regarding the jurisdiction of the DRI to issue the show-cause notice under the Customs Act. The assessee-Respondent has taken a stand that in terms of the Hon'ble Apex Court decision in the case of Commissioner of Customs vs. Sayed Ali, 2011 (265) 17 (SC)], the DRI officers were not proper officers in terms of section 2(34) of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficers of DRI or the DGCEI to issue the SCN or adjudicate for the period prior to 8.4.2011. 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. 9. However, it is further noticed that the said issue was also the subject matter of Hon'ble Mumbai High Court in the case of Sunil Gupta vs. Union of India [2015 (315) ELT 167 (Bom) as also of the Hon'ble High Court of Telangana and Andhra Pradesh in the case of Vuppalamritha Magnetic Components Ltd. vs. DRI (Zonal Unit), Chennai [2017 (345) ELT 161 AP], taking a view contrary to the one taken by the Hon'ble Delhi High Court. 10. Being conflicting decisions of various High Courts (Supra), finally the matter reached to Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Subsequently, the same was stayed by Hon'ble Apex Court. The Tribunal has been taking consistent view to remand such matters wherein issue of jurisdiction of DRI to issue SCN is raised by either party. 13. By following the ratio laid down by the Hon'ble High Court of Delhi in the case of BSNL (Supra) as well as by considering totality of facts and circumstances, we set aside the impugned order and remand the matter to the original adjudicating authority to first decide the issue of jurisdiction after the availability of Hon'ble Supreme Court decision in the case of Mangli Impex and then on merits of the case but by providing an opportunity to the assessee of being heard. Till the final decision, the status quo will be maintained. 14. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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