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    <title>2017 (10) TMI 1607 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal by remanding the case to the original adjudicating authority for a decision on jurisdiction after a Supreme Court ruling and then on the merits of the case. The Tribunal set aside the impugned order, ensuring the assessee&#039;s right to be heard and maintaining the status quo until a final decision is made. The decision was based on conflicting High Court rulings and recent judgments, following principles established by the Delhi High Court regarding the jurisdiction of DRI officers under the Customs Act, 1962.</description>
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      <description>The Tribunal allowed the appeal by remanding the case to the original adjudicating authority for a decision on jurisdiction after a Supreme Court ruling and then on the merits of the case. The Tribunal set aside the impugned order, ensuring the assessee&#039;s right to be heard and maintaining the status quo until a final decision is made. The decision was based on conflicting High Court rulings and recent judgments, following principles established by the Delhi High Court regarding the jurisdiction of DRI officers under the Customs Act, 1962.</description>
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