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    <title>2025 (5) TMI 1630 - DELHI HIGH COURT</title>
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    <description>SC affirmed DRI officers&#039; authority to issue show cause notices under Customs Act, 1962. CESTAT&#039;s earlier order was set aside due to lack of substantive hearing for the appellant. The Court mandated fresh adjudication, ensuring procedural fairness while upholding the jurisdictional competence of revenue authorities. The case was remanded for comprehensive merits-based review of penalties and customs duties related to DFIA licences.</description>
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      <description>SC affirmed DRI officers&#039; authority to issue show cause notices under Customs Act, 1962. CESTAT&#039;s earlier order was set aside due to lack of substantive hearing for the appellant. The Court mandated fresh adjudication, ensuring procedural fairness while upholding the jurisdictional competence of revenue authorities. The case was remanded for comprehensive merits-based review of penalties and customs duties related to DFIA licences.</description>
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