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    <title>2018 (4) TMI 4 - CESTAT KOLKATA</title>
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    <description>The Tribunal considered conflicting decisions among various High Courts regarding the jurisdiction of DRI officers to issue show cause notices under the Customs Act, 1962. The issue was brought before the Supreme Court, which granted a stay on the Delhi High Court&#039;s judgment, making the matter sub judice. The Tribunal followed the Delhi High Court&#039;s decision in a similar case and remanded the issue to the original authority for a decision post the Supreme Court&#039;s ruling on the jurisdiction of DRI officers.</description>
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