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2022 (6) TMI 219 - HC - CustomsJurisdiction - competency of the DRI to issue show cause notice - Section 28 of the Customs Act, 1962 - Power of Tribunal to remand the case without deciding the issues therein on the ground that jurisdiction of the officer to issue show cause notice is under dispute - HELD THAT:- The issues involved herein have been considered and decided by a Co-ordinate Bench of this Court, in the case of THE COMMISSIONER OF CUSTOMS VERSUS M/S. BOX CORRUGATORS AND OFFSET PRINTERS [2020 (5) TMI 475 - MADRAS HIGH COURT] where it was held that The issue relating to jurisdiction of DRI Officials to issue show cause notice to the Assessee in such cases is said to be pending before the Hon'ble Supreme Court in the case of Mangli Impex vs. Union of India [2016 (5) TMI 225 - DELHI HIGH COURT], in which the Hon'ble Supreme Court has granted stay order. The matters are remanded to the Tribunal with a direction to keep the same pending and await the decision of the Hon'ble Supreme Court in the appeals filed against the decision in Mangali Impex - Petition closed.
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