https://www.taxtmi.com/caselaws?id=411083 The High Court set aside the Tribunal's decision to remand a case without deciding on the competency of the Directorate of Revenue Intelligence (DRI) to issue show cause notices under the Customs Act. Emphasizing the need for specific reasons in remand orders to avoid prejudice, the High Court concluded that the Tribunal should have directly received necessary documents instead of remanding the case. Pending review petitions and the Supreme Court's judgment on related cases added complexity, leading to the High Court directing the appeals to be restored to the Tribunal for a final decision post the Supreme Court's ruling. en-us Thu, 05 Aug 2021 00:00:00 +0530 Mon, 01 Aug 2022 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411083 The High Court set aside the Tribunal's decision to remand a case without deciding on the competency of the Directorate of Revenue Intelligence (DRI) to issue show cause notices under the Customs Act. Emphasizing the need for specific reasons in remand orders to avoid prejudice, the High Court concluded that the Tribunal should have directly received necessary documents instead of remanding the case. Pending review petitions and the Supreme Court's judgment on related cases added complexity, leading to the High Court directing the appeals to be restored to the Tribunal for a final decision post the Supreme Court's ruling. Case-Laws Customs Thu, 05 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411083