Tribunal remands jurisdiction issue to original authority, following High Court principles.

The Tribunal allowed the appeals by the assessee for remand, following the principles laid down by the High Court of Delhi in a similar case and considering the overall circumstances and legal developments surrounding the jurisdiction issue. The impugned order was set aside, remanding the matter to the original authority for jurisdiction determination post the Supreme Court decision, and then for a merit-based decision with a hearing opportunity for the assessee, maintaining status quo until the final decision.

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Issues Involved:
Jurisdiction of DRI officers to issue show cause notice under the Customs Act.

Detailed Analysis:

Jurisdiction Issue:
The appellant challenged the show cause notice issued by the Directorate of Revenue Intelligence (DRI), citing the Hon'ble High Court of Delhi's ruling in a previous case. The appellant contended that DRI officers were not proper officers under the Customs Act, based on a Supreme Court decision. However, subsequent amendments and notifications empowered DRI officers to issue such notices. The High Court of Delhi ruled in favor of the assessee, while conflicting decisions arose from other High Courts. The matter was stayed by the Supreme Court, pending a final decision. Another case before the High Court of Delhi granted liberty to review the challenge based on the outcome of the Supreme Court appeals. Considering these factors, the Tribunal set aside the impugned order, remanding the matter to the original authority for jurisdiction determination post the Supreme Court decision, and then for a merit-based decision with a hearing opportunity for the assessee, maintaining status quo until the final decision.

In conclusion, the Tribunal allowed the appeals by the assessee for remand, following the principles laid down by the High Court of Delhi in a similar case and considering the overall circumstances and legal developments surrounding the jurisdiction issue.

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