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    <description>The Tribunal allowed the appeals by way of remand, setting aside the impugned orders and remanding the matters to the original adjudicating authority to first decide the jurisdiction issue post the Supreme Court&#039;s decision in Mangali Impex and then address the case&#039;s merits. This decision aligned with previous Tribunal orders and directions, citing conflicting views on the jurisdiction of Directorate of Revenue Intelligence (DRI) officers to issue show cause notices under the Customs Act.</description>
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      <description>The Tribunal allowed the appeals by way of remand, setting aside the impugned orders and remanding the matters to the original adjudicating authority to first decide the jurisdiction issue post the Supreme Court&#039;s decision in Mangali Impex and then address the case&#039;s merits. This decision aligned with previous Tribunal orders and directions, citing conflicting views on the jurisdiction of Directorate of Revenue Intelligence (DRI) officers to issue show cause notices under the Customs Act.</description>
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