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    <title>2025 (2) TMI 858 - MADRAS HIGH COURT</title>
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    <description>The Supreme Court&#039;s position in Mangli Impex is noted as affirming that DRI officials are competent to issue show cause notices under the Customs Act, 1962, and permitting the Department to proceed with adjudication on merits. In light of that clarification, the Customs Department withdrew the pending appeal and stated that it would continue with adjudication as directed by the Supreme Court in the review proceedings arising from Canon India. The appeal was therefore dismissed as withdrawn, with liberty to proceed on merits.</description>
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      <description>The Supreme Court&#039;s position in Mangli Impex is noted as affirming that DRI officials are competent to issue show cause notices under the Customs Act, 1962, and permitting the Department to proceed with adjudication on merits. In light of that clarification, the Customs Department withdrew the pending appeal and stated that it would continue with adjudication as directed by the Supreme Court in the review proceedings arising from Canon India. The appeal was therefore dismissed as withdrawn, with liberty to proceed on merits.</description>
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