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    <title>2017 (6) TMI 1132 - CESTAT NEW DELHI</title>
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    <description>The Tribunal determined that DRI officers were empowered to issue show cause notices under the Customs Act following legislative amendments. Due to conflicting High Court decisions on this issue, the Tribunal relied on a recent Delhi High Court judgment and remanded the cases for fresh consideration, pending the Supreme Court&#039;s decision in a related case. The Tribunal emphasized the importance of legal consistency and awaited clarity from the apex court to ensure a fair resolution in the jurisdictional dispute.</description>
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      <description>The Tribunal determined that DRI officers were empowered to issue show cause notices under the Customs Act following legislative amendments. Due to conflicting High Court decisions on this issue, the Tribunal relied on a recent Delhi High Court judgment and remanded the cases for fresh consideration, pending the Supreme Court&#039;s decision in a related case. The Tribunal emphasized the importance of legal consistency and awaited clarity from the apex court to ensure a fair resolution in the jurisdictional dispute.</description>
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