https://www.taxtmi.com/caselaws?id=386944 The court allowed the appeal, permitting condonation of delay in filing based on reasons provided. It addressed jurisdiction under amended Section 28 of the Customs Act, noting conflicting views on the Directorate of Revenue Intelligence's jurisdiction. Remanded issues for reconsideration by the Commissioner and emphasized independent assessment by the Tribunal, directing a decision on merits including penalties and DRI's show cause notice rights. Emphasized Tribunal's independent analysis, avoiding influence from specific judgments, and partially allowed the appeal with directions for further proceedings. en-us Mon, 30 Sep 2019 00:00:00 +0530 Sun, 13 Oct 2019 10:49:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386944 The court allowed the appeal, permitting condonation of delay in filing based on reasons provided. It addressed jurisdiction under amended Section 28 of the Customs Act, noting conflicting views on the Directorate of Revenue Intelligence's jurisdiction. Remanded issues for reconsideration by the Commissioner and emphasized independent assessment by the Tribunal, directing a decision on merits including penalties and DRI's show cause notice rights. Emphasized Tribunal's independent analysis, avoiding influence from specific judgments, and partially allowed the appeal with directions for further proceedings. Case-Laws Customs Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386944