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    <title>2017 (8) TMI 1088 - CESTAT KOLKATA</title>
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    <description>The Tribunal recalled its Final Order upon the assessee-Appellants&#039; compliance with the pre-deposit condition, restoring the appeals for a merit hearing. The competency of the Directorate of Revenue Intelligence (DRI) to issue show cause notices under the Customs Act was disputed, with parties aligning with a Delhi High Court ruling against DRI&#039;s authority. The Tribunal emphasized the unresolved nature of conflicting High Court decisions on DRI officers&#039; jurisdiction, with the Supreme Court&#039;s stay on the Delhi High Court judgment underscoring the need for a final resolution. Following a Delhi High Court precedent, the Tribunal remanded the matters for fresh decisions pending the Supreme Court&#039;s ruling, ensuring the parties&#039; rights.</description>
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    <pubDate>Mon, 21 Aug 2017 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=347030</link>
      <description>The Tribunal recalled its Final Order upon the assessee-Appellants&#039; compliance with the pre-deposit condition, restoring the appeals for a merit hearing. The competency of the Directorate of Revenue Intelligence (DRI) to issue show cause notices under the Customs Act was disputed, with parties aligning with a Delhi High Court ruling against DRI&#039;s authority. The Tribunal emphasized the unresolved nature of conflicting High Court decisions on DRI officers&#039; jurisdiction, with the Supreme Court&#039;s stay on the Delhi High Court judgment underscoring the need for a final resolution. Following a Delhi High Court precedent, the Tribunal remanded the matters for fresh decisions pending the Supreme Court&#039;s ruling, ensuring the parties&#039; rights.</description>
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