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TMI Blog2017 (10) TMI 1610X X X X Extracts X X X X X X X X Extracts X X X X ..... e Supreme Court in UNION OF INDIA VERSUS MANGALI IMPEX LTD. [ 2016 (8) TMI 1181 - SC ORDER ]. 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. T he matter is remanded 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 - the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs Vs Sayed Ali, 2011 (265) 17 (SC)] , the DRI officers were not proper officers in terms of section 2(34) of the Customs Act, 1962. 6. It is also seen that after the declaration of law by the Hon'ble 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 (supra) , Notification No.44/2011-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 purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 161 AP] , taking a view contrary to the one taken by the Hon'ble Delhi High Court. 11. Being conflicting decisions of various High Courts (supra), 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 sub judice 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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