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    <title>2025 (9) TMI 1106 - DELHI HIGH COURT</title>
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    <description>HC held that recent SC clarification establishes DRI officials as &quot;proper officers&quot; under Section 28 of the Customs Act, resolving the prior jurisdictional issue. Consequently, the HC allowed the appeals, set aside the impugned orders, and restored the matters to the CESTAT for adjudication on merits.</description>
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