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    <title>2017 (9) TMI 440 - CESTAT KOLKATA</title>
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    <description>The Tribunal remanded the case to determine the jurisdiction of Directorate of Revenue Intelligence (DRI) officers to issue show cause notices under the Customs Act. Due to conflicting High Court decisions and amendments to the Act, the matter was stayed by the Supreme Court pending a final decision. The Tribunal emphasized the need for clarity and adherence to legal precedents, awaiting a ruling from the Supreme Court for procedural fairness in customs cases.</description>
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