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2018 (8) TMI 338 - HC - CustomsJurisdiction - power of DRI to issue SCN - Revenue’s grievance is that the CESTAT remanded the issues for reconsideration by the concerned Commissioner in view of the previous judgment of this Court in Mangli Impex Limited v. Union of India [2016 (5) TMI 225 - DELHI HIGH COURT] - Held that:- Following the order in Forech India [2017 (12) TMI 984 - DELHI HIGH COURT], this appeals are allowed and the CESTAT would independently apply its mind to the question of jurisdiction and also decide the appeal on merits, including the aspect of imposition of penalty if any - Appeal allowed in part.
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