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2021 (8) TMI 661 - HC - CustomsJurisdiction - competency of the DRI to issue show cause notice under Section 28 of the Customs Act, 1962 - Tribunal is empowered to remand the case without deciding the issues raised therein on the ground that jurisdiction of the officer to issue show cause notice is under dispute or not? HELD THAT:- No useful purpose would be served by remanding the matter, as the Commissioner of Customs has already adjudicated the issue and without deciding the merits of the matter, the appeals should not have been allowed. An order of remand should be unconditional or qualified. If it is an unconditional order of remand, that would mean that the reasons assigned by the adjudicating authority, namely, the Commissioner of Customs, Chennai, are incorrect, and the Tribunal was duty bound to record such finding and then set aside the order, and if it is satisfied that a fresh opportunity needs to be given either to the assessee or to the Revenue, then, an order of remand has to be passed. In the case on hand, the Tribunal is the last fact finding authority in the hierarchy of authorities and it is open to the Tribunal to directly receive the documents subject to reasons being recorded. Therefore, without reasons being recorded, the appeals should not have been allowed and remanded to the adjudicating authority and also parallelly status quo being ordered to be maintained. The appeals are restored to the file of the Tribunal and the order of status quo granted by the Tribunal shall continue to remain in force - Appeal allowed.
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