Tribunal remands jurisdiction decision, upholds appellant's right to be heard.

The Tribunal set aside the impugned order and remanded the matter to the original adjudicating authority to decide jurisdiction post the Supreme Court decision, ensuring the appellant's right to be heard. The status quo was to be maintained until a final decision, ultimately allowing the appeals by the assessee through remand.

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

The judgment revolves around the issue of jurisdiction of Directorate of Revenue Intelligence (DRI) officers to issue show cause notices under the Customs Act. The appellant contested the validity of the show cause notice issued by DRI, citing a High Court decision. The Department, however, supported the notice and urged the case to be decided on merit. The Tribunal delved into the matter, considering legal precedents and amendments to the Customs Act. The key contention was whether DRI officers were proper officers under the Customs Act, as per a Supreme Court ruling in a previous case. Subsequent amendments and notifications were analyzed, including the assignment of proper officer functions to DRI officers. The Tribunal noted conflicting High Court decisions on the issue, leading to an appeal before the Supreme Court, which stayed the Delhi High Court judgment. Another Delhi High Court case was referenced, granting liberty to review the challenge based on the outcome of Supreme Court appeals. Considering these aspects, the Tribunal set aside the impugned order and remanded the matter to the original adjudicating authority to decide jurisdiction post the Supreme Court decision, ensuring the appellant's right to be heard. The status quo was to be maintained until a final decision, ultimately allowing the appeals by the assessee through remand.

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