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    <description>The Tribunal remanded the case to allow for a fresh decision in light of conflicting judgments on the jurisdiction of DRI officers to issue show cause notices under the Customs Act. The appellant will have an opportunity to be heard, and the status quo will be maintained until a final decision is reached, following guidance from the High Court and pending a related Supreme Court decision.</description>
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      <description>The Tribunal remanded the case to allow for a fresh decision in light of conflicting judgments on the jurisdiction of DRI officers to issue show cause notices under the Customs Act. The appellant will have an opportunity to be heard, and the status quo will be maintained until a final decision is reached, following guidance from the High Court and pending a related Supreme Court decision.</description>
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