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2019 (3) TMI 424 - HC - CustomsCompetence and jurisdiction under the amended Section 28 of the Customs Act, 1962 - Power to issue SCN - Held that:- Following the order in Forech India [2017 (12) TMI 984 - DELHI HIGH COURT], these 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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