COMMISSIONER OF CUSTOMS (PREVENTIVE) JODHPUR Vs. KAPIL FABRICS

JUDGEMENT

(1.) These review petitions are being decided by common order, as the facts and issue involved are similar. For convenience the facts from DB Civil Misc. Review Petition No.10/2019 are being taken.

(2.) Brief facts are that custom authorities on 20/4/2011 issued a Show Cause Notice (for short 'SCN') to the respondent. The order in original was passed by the Commissioner of Customs on 31/1/2012 ordering recovery of differential duty, confiscation of seized machines and imposing penalty.

(3.) Aggrieved of the order, the respondents preferred an appeal before the Commissioner Excise and Service Tax Appellate Tribunal (for short 'CESTAT'). One of the issue involved was as to whether Commissioner of Customs (Preventive) or (DRI) was 'proper officer' for issuing SCN in case of escapement of custom duty. Various High Courts were having divergent views on the issue and the matter in the case of Mangali Impex Limited Vs. Union of India [2016 (335) ELT 605 (Delhi)] is pending before the Supreme Court and the operation of Delhi High Court order is stayed.