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    <title>2018 (7) TMI 2368 - DELHI HIGH COURT</title>
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    <description>Where the amended Section 28 of the Customs Act raised a pending jurisdictional question before the Supreme Court, the Tribunal was required to decide competence independently and not proceed under the stayed decision in Mangli Impex. The Delhi HC partly interfered with the remand and directed the Tribunal to rehear the jurisdictional objection afresh and decide the appeal on merits, including penalty, without being influenced by the unsettled precedent. The matter was thus sent back for independent adjudication on both jurisdiction and merits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=461639</link>
      <description>Where the amended Section 28 of the Customs Act raised a pending jurisdictional question before the Supreme Court, the Tribunal was required to decide competence independently and not proceed under the stayed decision in Mangli Impex. The Delhi HC partly interfered with the remand and directed the Tribunal to rehear the jurisdictional objection afresh and decide the appeal on merits, including penalty, without being influenced by the unsettled precedent. The matter was thus sent back for independent adjudication on both jurisdiction and merits.</description>
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