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    <title>2017 (9) TMI 327 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeals, setting aside the impugned orders and remanding the matters for fresh decision on the jurisdiction issue following the Supreme Court judgment. The conflicting decisions among High Courts led to the Supreme Court granting a stay on the Delhi High Court judgment. The Tribunal aligned with a recent Delhi High Court judgment granting liberty to review challenges based on Supreme Court decisions, maintaining status quo until a final resolution. Both parties agreed to the remand for a fresh decision due to evolving legal interpretations and amendments to the Customs Act addressing DRI officers&#039; competency.</description>
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