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2017 (9) TMI 1802 - AT - CustomsJurisdiction - power of Commissioner of Customs (Preventive) to issue SCN - Held that:- Similar issue has come up before this Tribunal on many earlier occasions also. The Tribunal remanded the cases to the original adjudicating authority - Reliance placed in the case of M/S SHRI MAHINDERA DUGAR, SHRI MAHENDER DUGAR AND PHOTOCOPING SERVICES VERSUS CC, NEW DELHI (IMPORT & GENERAL) [2017 (6) TMI 662 - CESTAT NEW DELHI]. Matter remanded to the original adjudicating authority to first decide the issue of jurisdiction after the availability of Hon’ble Supreme Court decision in the case of Mangli Impex [2016 (8) TMI 1181 - SUPREME COURT] and then on merits of the case but by providing an opportunity to the assessee of being heard. Till the final decision, the status quo will be maintained. Appeal allowed by way of remand.
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