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    <title>2017 (9) TMI 1985 - CESTAT CHENNAI</title>
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    <description>The High Court set aside the show-cause notice issued by the Directorate of Revenue Intelligence (DRI) under the Customs Act, citing jurisdictional concerns. The court remanded the matter for reconsideration by the adjudicating authority after a related Supreme Court decision, maintaining the status quo until the final resolution. Conflicting decisions by different High Courts and the pending Supreme Court case influenced the decision, emphasizing the need for clarity on the appointment of proper officers under the Customs Act.</description>
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      <description>The High Court set aside the show-cause notice issued by the Directorate of Revenue Intelligence (DRI) under the Customs Act, citing jurisdictional concerns. The court remanded the matter for reconsideration by the adjudicating authority after a related Supreme Court decision, maintaining the status quo until the final resolution. Conflicting decisions by different High Courts and the pending Supreme Court case influenced the decision, emphasizing the need for clarity on the appointment of proper officers under the Customs Act.</description>
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