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    <title>2017 (8) TMI 1321 - CESTAT, KOLKATA</title>
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    <description>The Tribunal allowed the appeals by remanding the case for a fresh decision on the jurisdiction of DRI officers to issue show cause notices under the Customs Act. The Tribunal followed the Delhi High Court&#039;s decision in a similar case and remanded the matter to the original authority for determination after the Supreme Court stayed the Delhi High Court&#039;s judgment due to conflicting decisions from different High Courts. Both parties agreed to the remand for further proceedings.</description>
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      <description>The Tribunal allowed the appeals by remanding the case for a fresh decision on the jurisdiction of DRI officers to issue show cause notices under the Customs Act. The Tribunal followed the Delhi High Court&#039;s decision in a similar case and remanded the matter to the original authority for determination after the Supreme Court stayed the Delhi High Court&#039;s judgment due to conflicting decisions from different High Courts. Both parties agreed to the remand for further proceedings.</description>
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