https://www.taxtmi.com/caselaws?id=344934 The case involved the jurisdiction of DRI officers to issue show cause notices under the Customs Act. The Supreme Court clarified that DRI officers were not proper officers initially, leading to legislative amendments. Conflicting decisions by various High Courts ensued, with the Delhi High Court ruling against DRI officers' jurisdiction pre-amendment. The matter was brought before the Supreme Court, which stayed the Delhi High Court's decision pending further review. In a related case, the Delhi High Court allowed a petitioner to challenge based on another case's outcome pending in the Supreme Court. The Tribunal remanded the matter for the adjudicating authority to decide on jurisdiction post-Supreme Court's decision, granting the assessee an opportunity to be heard. en-us Mon, 12 Jun 2017 00:00:00 +0530 Mon, 03 Jul 2017 10:05:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344934 The case involved the jurisdiction of DRI officers to issue show cause notices under the Customs Act. The Supreme Court clarified that DRI officers were not proper officers initially, leading to legislative amendments. Conflicting decisions by various High Courts ensued, with the Delhi High Court ruling against DRI officers' jurisdiction pre-amendment. The matter was brought before the Supreme Court, which stayed the Delhi High Court's decision pending further review. In a related case, the Delhi High Court allowed a petitioner to challenge based on another case's outcome pending in the Supreme Court. The Tribunal remanded the matter for the adjudicating authority to decide on jurisdiction post-Supreme Court's decision, granting the assessee an opportunity to be heard. Case-Laws Customs Mon, 12 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344934