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    <title>2021 (6) TMI 432 - MADRAS HIGH COURT</title>
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    <description>The High Court set aside the Tribunal&#039;s orders and directed appeals to await the Supreme Court&#039;s decision on the jurisdiction of the Directorate of Revenue Intelligence (DRI) to issue demand notices under the Customs Act. Emphasizing the need to follow the proper procedure pending the Supreme Court&#039;s decision, the Court directed no coercive action against the respondents and kept the substantial legal questions open for further consideration. The Court stressed the importance of awaiting the Supreme Court&#039;s decision on such crucial matters before making any determinations.</description>
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