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    <title>2017 (6) TMI 963 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the show cause notice issued by the Officers of SIIB, remanding the matter to the original adjudicating authority to determine jurisdiction in accordance with pending Supreme Court decisions. The Tribunal emphasized the legislative amendments designating certain DRI officers as proper officers for issuing notices under the Customs Act. Citing conflicting High Court decisions, the Tribunal followed the Delhi High Court&#039;s ruling, ensuring the appellant&#039;s right to be heard and maintaining the status quo until a final resolution is reached.</description>
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      <link>https://www.taxtmi.com/caselaws?id=344692</link>
      <description>The Tribunal set aside the show cause notice issued by the Officers of SIIB, remanding the matter to the original adjudicating authority to determine jurisdiction in accordance with pending Supreme Court decisions. The Tribunal emphasized the legislative amendments designating certain DRI officers as proper officers for issuing notices under the Customs Act. Citing conflicting High Court decisions, the Tribunal followed the Delhi High Court&#039;s ruling, ensuring the appellant&#039;s right to be heard and maintaining the status quo until a final resolution is reached.</description>
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