Microsoft Licensing GP Vs Commissioner of Customs (Delhi High Court)
Delhi High Court held that since issue of jurisdiction of Directorate of Revenue Intelligence [DRI] is resolved and held that they are proper officer for the purpose of section 28 and are competent to issue show cause notice. Thus, appeal allowed and matter restore back to CESTAT to be decided on merits.
Facts- Certain Show Cause Notices were issued to various parties in respect of import of software kits from the U.S.A. The noticees to such Show Cause Notices were various Original Equipment Manufacturers (‘OEMs’) and other importers as well. The said Show Cause Notice were issued by the Directorate of Revenue Intelligence officials.
Later, the Show Cause Notices were adjudicated by the Adjudicating Authority and Order-in-Original dated 24th April, 2015 was passed. The Department had challenged the above stated Orders-in-Original before the Customs Excise & Service Tax Appellate Tribunal.
In the meantime, the decision in Mangli Impex Limited vs. Union of India 2016 (335) ELT 605 (Del.) was rendered by this Court, wherein it was held that officers of DRI were not proper officers under the Customs Act, 1962. This legal issue was then pending for adjudication before the Supreme Court.
