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    <title>2018 (10) TMI 1423 - RAJASTHAN HIGH COURT</title>
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    <description>The High Court dismissed the appeals challenging the Commissioner of Customs&#039; jurisdiction over assessment and recovery under the Customs Act, emphasizing the need for the Supreme Court&#039;s final decision due to conflicting views from different High Courts. The Court also upheld the Customs, Excise and Service Tax Appellate Tribunal&#039;s order of remand in a specific case, awaiting the Supreme Court&#039;s decision on the jurisdiction issue. The judgment underscored the significance of deferring decisions pending the Supreme Court&#039;s resolution of contentious issues.</description>
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