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    <title>2017 (9) TMI 1012 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal by remanding the case to the Original Authority for further consideration, maintaining the status quo in the interim period. The issue of D.R.I. Officers&#039; jurisdiction to issue show cause notices under the Customs Act, 1962 before April 2011 was clarified, with various Tribunal Benches and the Hon&#039;ble Supreme Court affirming that D.R.I. Officers lacked competence for such actions. The matter was deemed sub judice following conflicting decisions by High Courts, with a stay granted on the Delhi High Court&#039;s judgment pending the outcome of related appeals in the Supreme Court.</description>
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      <link>https://www.taxtmi.com/caselaws?id=348255</link>
      <description>The Tribunal allowed the appeal by remanding the case to the Original Authority for further consideration, maintaining the status quo in the interim period. The issue of D.R.I. Officers&#039; jurisdiction to issue show cause notices under the Customs Act, 1962 before April 2011 was clarified, with various Tribunal Benches and the Hon&#039;ble Supreme Court affirming that D.R.I. Officers lacked competence for such actions. The matter was deemed sub judice following conflicting decisions by High Courts, with a stay granted on the Delhi High Court&#039;s judgment pending the outcome of related appeals in the Supreme Court.</description>
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