https://www.taxtmi.com/caselaws?id=344892 The Tribunal set aside the show cause notice issued by the Directorate of Revenue Intelligence, citing a Delhi High Court judgment that found DRI lacked jurisdiction to issue such notices. The Tribunal referred to a Supreme Court decision and Customs Act amendments designating DRI officers as 'proper officers.' Due to conflicting High Court decisions, the matter was elevated to the Supreme Court. Following the Delhi High Court's precedent, the Tribunal remanded the case for the adjudicating authority to determine jurisdiction post the Supreme Court's decision, ensuring the assessee's right to be heard. The appeals were allowed by remand, maintaining the status quo until a final decision. en-us Thu, 15 Jun 2017 00:00:00 +0530 Sat, 01 Jul 2017 18:33:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344892 The Tribunal set aside the show cause notice issued by the Directorate of Revenue Intelligence, citing a Delhi High Court judgment that found DRI lacked jurisdiction to issue such notices. The Tribunal referred to a Supreme Court decision and Customs Act amendments designating DRI officers as 'proper officers.' Due to conflicting High Court decisions, the matter was elevated to the Supreme Court. Following the Delhi High Court's precedent, the Tribunal remanded the case for the adjudicating authority to determine jurisdiction post the Supreme Court's decision, ensuring the assessee's right to be heard. The appeals were allowed by remand, maintaining the status quo until a final decision. Case-Laws Customs Thu, 15 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344892