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    <title>2017 (9) TMI 296 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeals by remanding the matter, emphasizing the evolving legal landscape post the Supreme Court&#039;s judgment on the jurisdiction of Directorate of Revenue Intelligence (DRI) officers to issue show cause notices under the Customs Act. The decision aimed to ensure fairness for the assessee, aligning with past cases and considering conflicting High Court judgments. By remanding for a fresh decision based on the Supreme Court&#039;s ruling, the Tribunal maintained status quo and demonstrated a balanced approach in addressing jurisdictional complexities.</description>
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      <description>The Tribunal allowed the appeals by remanding the matter, emphasizing the evolving legal landscape post the Supreme Court&#039;s judgment on the jurisdiction of Directorate of Revenue Intelligence (DRI) officers to issue show cause notices under the Customs Act. The decision aimed to ensure fairness for the assessee, aligning with past cases and considering conflicting High Court judgments. By remanding for a fresh decision based on the Supreme Court&#039;s ruling, the Tribunal maintained status quo and demonstrated a balanced approach in addressing jurisdictional complexities.</description>
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