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    <description>The Tribunal remanded the case to the original adjudicating authority to decide the jurisdiction issue after a Supreme Court ruling. The High Court of Delhi allowed the appeals for remand based on the Supreme Court&#039;s judgment in a related case, setting aside the impugned order. The case revolved around the jurisdiction of DRI to issue show-cause notices under the Customs Act, with conflicting High Court decisions prompting the matter to be brought before the Supreme Court for resolution.</description>
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