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    <title>2017 (7) TMI 747 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal set aside the order challenging the jurisdiction of the Directorate of Revenue Intelligence (DRI) to issue show cause notices under the Customs Act. The Tribunal referred to a Delhi High Court case and subsequent amendments empowering DRI officers as proper officers. Acknowledging conflicting High Court decisions, the Tribunal remanded the matter to the original adjudicating authority to determine jurisdiction post a pending Supreme Court decision. The appellant&#039;s right to be heard was emphasized, maintaining the status quo until a final decision, ultimately allowing the appeals through remand.</description>
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      <description>The Tribunal set aside the order challenging the jurisdiction of the Directorate of Revenue Intelligence (DRI) to issue show cause notices under the Customs Act. The Tribunal referred to a Delhi High Court case and subsequent amendments empowering DRI officers as proper officers. Acknowledging conflicting High Court decisions, the Tribunal remanded the matter to the original adjudicating authority to determine jurisdiction post a pending Supreme Court decision. The appellant&#039;s right to be heard was emphasized, maintaining the status quo until a final decision, ultimately allowing the appeals through remand.</description>
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