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    <title>2017 (4) TMI 1235 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi set aside the orders and remanded the cases to the original adjudicating authority to decide the jurisdiction issue first, followed by the merits of the case. This decision was made in light of conflicting decisions regarding the jurisdiction of DRI officers to issue show cause notices under the Customs Act. The Tribunal emphasized the need to clarify the jurisdiction issue before proceeding further, ultimately allowing the appeal by way of remand.</description>
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      <link>https://www.taxtmi.com/caselaws?id=193045</link>
      <description>The Appellate Tribunal CESTAT, New Delhi set aside the orders and remanded the cases to the original adjudicating authority to decide the jurisdiction issue first, followed by the merits of the case. This decision was made in light of conflicting decisions regarding the jurisdiction of DRI officers to issue show cause notices under the Customs Act. The Tribunal emphasized the need to clarify the jurisdiction issue before proceeding further, ultimately allowing the appeal by way of remand.</description>
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