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2017 (7) TMI 1317 - AT - CustomsJurisdiction - power of Directorate of Revenue Intelligence (DRI) to issue SCN - HELD THAT:- 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 - reliance placed in the case of M/S DOABA STUD & AGRICULTURE FARM, SHRI YADVENDRA SINGH, PARTNER VERSUS CC, NEW DELHI (I&G) [2017 (6) TMI 695 - CESTAT NEW DELHI]. The impugned order set aside and 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 Mangali Impex Ltd. and then on merits of the case but by providing an opportunity to the assessee of being heard. Appeal allowed by way of remand.
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