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2017 (8) TMI 1522 - AT - CustomsJurisdiction - power of Commissioner of Customs (Prev.) Jodhpur to issue SCN - Competent authority or not - Held that:- The similar issues have been dealt with in various cases by the Tribunal recently - It is held that the matters have to be remanded back to the original authority for a decision after the legal issue is settled by the Hon’ble Supreme Court in the case of Mangli Impex vs. Union of India [2016 (5) TMI 225 - DELHI HIGH COURT] - matter remanded for fresh consideration.
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