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    <title>2025 (4) TMI 1201 - DELHI HIGH COURT</title>
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    <description>Delhi HC disposed of customs appeals regarding DRI officers&#039; jurisdiction to issue show cause notices under Section 28 of Customs Act, 1962. Following SC&#039;s Canon II decision resolving the jurisdictional question, the court restored both appeals before CESTAT for merit-based determination. The jurisdictional issue is no longer res integra, requiring CESTAT to decide appeals consistent with similar matters. Appeals were disposed of with restoration to CESTAT.</description>
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      <description>Delhi HC disposed of customs appeals regarding DRI officers&#039; jurisdiction to issue show cause notices under Section 28 of Customs Act, 1962. Following SC&#039;s Canon II decision resolving the jurisdictional question, the court restored both appeals before CESTAT for merit-based determination. The jurisdictional issue is no longer res integra, requiring CESTAT to decide appeals consistent with similar matters. Appeals were disposed of with restoration to CESTAT.</description>
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