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    <title>2026 (4) TMI 1241 - MADRAS HIGH COURT</title>
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    <description>Officers of the Directorate of Revenue Intelligence were treated as proper officers competent to issue show cause notices for recovery of duty under Section 28 of the Customs Act, 1962, following the binding Supreme Court review decision in the Canon India line. On that basis, a remand made only to reconsider the jurisdictional objection could not stand. The jurisdictional challenge therefore failed, the Tribunal&#039;s remand order was set aside, and the matter was remitted for consideration of the Revenue appeal on merits.</description>
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      <description>Officers of the Directorate of Revenue Intelligence were treated as proper officers competent to issue show cause notices for recovery of duty under Section 28 of the Customs Act, 1962, following the binding Supreme Court review decision in the Canon India line. On that basis, a remand made only to reconsider the jurisdictional objection could not stand. The jurisdictional challenge therefore failed, the Tribunal&#039;s remand order was set aside, and the matter was remitted for consideration of the Revenue appeal on merits.</description>
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