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    <title>2017 (9) TMI 899 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeals by remanding the cases, following the Delhi High Court&#039;s stance on the jurisdiction of D.R.I. Officers as &#039;proper officers&#039; under the Customs Act, 1962. The Tribunal emphasized the importance of resolving the jurisdictional issue as per the Supreme Court&#039;s ruling in the Mangali Impex case before delving into the merits of the appeals. The conflicting decisions from various High Courts led to the matter being sub judice before the Supreme Court, maintaining the status quo until a final decision is reached.</description>
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