...keeping all issues open including the issue of DRI jurisdiction to issue show cause notice. However, the Principal Commissioner of Customs proceeded to pass the Order pending DRI jurisdiction issue...issue relating to DRI jurisdiction and appeal of Nalin Mehta pending before the higher courts. 6. We have carefully considered the submissions made by both the sides and...of amounts deposited during investigation. Mr. Harshad Vadodaria is the Director of Shobha Plastics Private Limited. 2. Facts relevant to the matter are that, DRI booked...

...(345) ELT 161 (AP) has decided that DRI has jurisdiction to issue show-cause notice. So also Hon'ble High Court of Bombay in the case of Sunil Gupta v. Union of India - 2014...-TIOL-1949-HC-MUM-CUS has held that DRI has jurisdiction to issue notice as a proper officer.3. Since question of law relating to jurisdiction involved in the case of...Order No. A/210-213/10/CSTB/C-II dated 22.06.2010 and Appeal No. C/1129/08 are challenged by the appellant submitting that adjudication suffers from lack of jurisdiction.2. Learned AR says...

...jurisdiction of the DRI issuing the show-cause notice as also the Commissioner of Customs passing the order of adjudication, in its appeal before the High Court and the High Court having failed to apply...gone through the appeal, in particular Question (f), wherein the jurisdiction of the DRI to issue a show-cause notice under Section 28 of the Act as a “proper officer” has been specifically questioned...Directorate of Revenue Intelligence (for short “the DRI”). On 23-5-2000, in search operations, certain goods were seized from the premises of the appellant, as no documentary evidence was allegedly produced...

...Additional Director General of DRI has no jurisdiction to issue a notice under Section 28(1) of the Customs Act, 1962. Relevant portion of Section 28 reads as follows :-28...learned DR would submit that under Notification dated 26-4-1990 Additional Director General of DRI (Hqrs.), New Delhi has been appointed as Collector of Customs having jurisdiction over whole of India...him proper officer under Section 28(1).7. In Association for Dev. Youth India Pvt. Ltd. show cause notice issued by Assistant Director, DRI was held without jurisdiction...

...the DRI were without jurisdiction, we are of the view that the appellant has been able to make out a prima facie case in its favour. We accordingly allow the stay petition unconditionally...decision of the Tribunal in the case of Bakeman’s Home Products Pvt. Ltd. & Ors. v. CC, Bombay - [ (T) = 1997 (21) RLT 602] holding that the show cause notices issued by the DRI is without...jurisdiction inasmuch as the same should have been issued only by the Collector of Customs on the Board’s instructions. However, the learned Advocate is fair enough to have brought to our notice a...

...Dr. D.N. Panda, Judicial Member:— Preliminary objection of the appellant is that DRI has issued show cause notice without jurisdiction as has been held in...High Court of Bombay in the case of Sunil Gupta v. Union of India, 2015 (315) ELT 167 (Bom.) has held that DRI has jurisdiction to issue...an appeal is admitted by apex Court whether the order appealed is stayed or not makes no difference to law since the order appealed is in jeopardy and Tribunal should not overreach the jurisdiction of...

...D.N Panda, Judicial Member:— Preliminary objection of the appellants is that DRI has issued show cause notice without jurisdiction as has been held in...Court of Bombay in the case of Sunil Gupta v. Union of India, 2015 (315) ELT 167 (Bom.) has held that DRI has jurisdiction to issue show...overreach the jurisdiction of the apex Court as has been held by the apex Court in Union of India v. West Coast Paper Mills Ltd., 2004 (164) ELT 375 (SC).4. In the result...

...Archana Wadhwa, Member (Judicial):— In all these cases, one of the disputes relates to jurisdiction of DRI to issue notice, prior to 08.04.2011. Such legal issue stand decided by the...of the DRI is pending before the Hon'ble Supreme Court, all the matters need to be remanded to the jurisdictional adjudicating authority to first decide the issue of jurisdiction after availability of...order of the Hon'ble Delhi High Court stands stayed by the Hon'ble Supreme Court.2. When an identical case came up before the Tribunal, a view was taken that inasmuch as, the jurisdiction...

...Per Ashok Jindal In all these cases, one of the disputes relates to jurisdiction of DRI to issue notice prior to 8.4.2011. Such legal issue stands decided by the Honble Delhi High in case...Delhi High stands stayed by the Honble Supreme Court. 2. When an identical case came up before the Tribunal, a view was taken that inasmuch as, the jurisdiction of the DRI is pending...before the Honble Supreme Court, all the matters need to be remanded to the jurisdictional adjudicating authority to first decide the issue of jurisdiction after availability of supreme courts...

...Archana Wadhwa, Judicial Member:— In all these cases, one of the disputes relates to jurisdiction of DRI to issue notice, prior to 08.04.2011 Such legal issue stand decided by the Hon'ble...the DRI is pending before the Hon'ble Supreme Court, all the matters need to be remanded to the jurisdictional adjudicating authority to first decide the issue of jurisdiction after availability of the...of the Hon'ble Delhi High Court stands stayed by the Hon'ble Supreme Court.2. When an identical case came up before the Tribunal, a view was taken that inasmuch as, the jurisdiction of...

...Ashok Jindal, Member (Judicial):— In this case, one of the disputes relates to jurisdiction of DRI to issue notice prior to 8.4.2011. Such legal issue stands decided by the Hon'ble Delhi...Delhi High stands stayed by the Hon'ble Supreme Court.2. When an identical case came up before the Tribunal, a view was taken that inasmuch as, the jurisdiction of the DRI is pending...before the Hon'ble Supreme Court, all the matters need to be remanded to the jurisdictional adjudicating authority to first decide the issue of jurisdiction after availability of Supreme Court's decision...

...Devender Singh, Technical Member:— In all these cases, one of the disputes relates to jurisdiction of DRI to issue notice prior to 8.4.2011. Such legal issue stands decided by the Hon'ble...Hon'ble Delhi High stands stayed by the Hon'ble Supreme Court.2. When an identical case came up before the Tribunal, a view was taken that inasmuch as, the jurisdiction of the DRI is pending...before the Hon'ble Supreme Court, all the matters need to be remanded to the jurisdictional adjudicating authority to first decide the issue of jurisdiction after availability of supreme court's...

...Archana Wadhwa, Member (Judicial):— In all these cases, one of the disputes relates to jurisdiction of DRI to issue notice prior to 8.4.2011. Such legal issue stands decided by the Hon'ble...Hon'ble Delhi High stands stayed by the Hon'ble Supreme Court.2. When an identical case came up before the Tribunal, a view was taken that inasmuch as, the jurisdiction of the DRI is...pending before the Hon'ble Supreme Court, all the matters need to be remanded to the jurisdictional adjudicating authority to first decide the issue of jurisdiction after availability of supreme court's...

...Ashok Jindal, Member (Judicial):— In this case, one of the disputes relates to jurisdiction of DRI to issue notice prior to 8.4.2011. Such legal issue stands decided by the Hon'ble Delhi...Delhi High stands stayed by the Hon'ble Supreme Court.2. When an identical case came up before the Tribunal, a view was taken that inasmuch as, the jurisdiction of the DRI is pending...before the Hon'ble Supreme Court, all the matters need to be remanded to the jurisdictional adjudicating authority to first decide the issue of jurisdiction after availability of Supreme Court's decision...

...Archana Wadhwa, Member (Judicial):— In all these cases, one of the disputes relates to jurisdiction of DRI to issue notice prior to 8.4.2011. Such legal issue stands decided by the Hon'ble...Hon'ble Delhi High stands stayed by the Hon'ble Supreme Court.2. When an identical case came up before the Tribunal, a view was taken that inasmuch as, the jurisdiction of the DRI is...pending before the Hon'ble Supreme Court, all the matters need to be remanded to the jurisdictional adjudicating authority to first decide the issue of jurisdiction after availability of supreme court's...

...Archana Wadhwa, Judicial Member:— In all these cases, one of the disputes relates to jurisdiction of DRI to issue notice prior to 8.4.2011. Such legal issue stands decided by the Hon'ble...Hon'ble Delhi High stands stayed by the Hon'ble Supreme Court.2. When an identical case came up before the Tribunal, a view was taken that inasmuch as, the jurisdiction of the DRI is pending...before the Hon'ble Supreme Court, all the matters need to be remanded to the jurisdictional adjudicating authority to first decide the issue of jurisdiction after availability of supreme court's...

...Per Archana Wadhwa: In all these cases, one of the disputes relates to jurisdiction of DRI to issue notice prior to 8.4.2011. Such legal issue stands decided by the Honble Delhi High in...Honble Delhi High stands stayed by the Honble Supreme Court. 2. When an identical case came up before the Tribunal, a view was taken that inasmuch as, the jurisdiction of the DRI is...pending before the Honble Supreme Court, all the matters need to be remanded to the jurisdictional adjudicating authority to first decide the issue of jurisdiction after availability of supreme courts...

.... 69. The Court also finds merit in the contention that if jurisdiction is exercised by one officer of the Customs or of the DRI or DGCEI, it should impliedly oust the jurisdiction of ot...without jurisdiction since the ADG, DRI could not have exercised such power for a period prior to 8thApril 2011. Further in terms of Explanation 2 to Section 28 as has presently been enacted..., Advocate for DRI. Mr Satish Kumar, Senior Standing Counsel for R3 and R4. Mr Rahul Kaushik, Senior Standing Counsel with Mr Bhavishya Sharma, Advocate for Customs...

...patently wrong understanding that the DRI officials have no jurisdiction to make seizure and issue Show Cause Notice. It is well settled that the DRI officials have necessary powers under the law to...Cause Notice issued by DRI and directing that the impugned goods be cleared with an apology to the importer. This appeal has been filed by the department against the said order in pursuance of the Review...

...Per : Archana Wadhwa In all these cases, one of the disputes relates to jurisdiction of DRI to issue notice prior to 8.4.2011. Such legal issue stands decided by the Honble Delhi High in...Honble Delhi High stands stayed by the Honble Supreme Court. 2. When an identical case came up before the Tribunal, a view was taken that inasmuch as, the jurisdiction of the DRI is...pending before the Honble Supreme Court, all the matters need to be remanded to the jurisdictional adjudicating authority to first decide the issue of jurisdiction after availability of supreme courts...