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    <title>2017 (5) TMI 1232 - CESTAT BANGALORE</title>
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    <description>The Appellate Tribunal CESTAT Bangalore set aside the impugned orders and remanded the case to the original adjudicating authority to determine the jurisdiction of DRI officers to issue show-cause notices under the Customs Act. The Tribunal referenced a Supreme Court decision and subsequent amendments to Section 28 of the Customs Act designating DRI officers as proper officers. Due to conflicting views from different High Courts and a pending matter before the Supreme Court, the Tribunal allowed the appeals by remanding the case for further consideration.</description>
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      <link>https://www.taxtmi.com/caselaws?id=343494</link>
      <description>The Appellate Tribunal CESTAT Bangalore set aside the impugned orders and remanded the case to the original adjudicating authority to determine the jurisdiction of DRI officers to issue show-cause notices under the Customs Act. The Tribunal referenced a Supreme Court decision and subsequent amendments to Section 28 of the Customs Act designating DRI officers as proper officers. Due to conflicting views from different High Courts and a pending matter before the Supreme Court, the Tribunal allowed the appeals by remanding the case for further consideration.</description>
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      <pubDate>Tue, 25 Apr 2017 00:00:00 +0530</pubDate>
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