TMI Blog2025 (2) TMI 858X X X X Extracts X X X X X X X X Extracts X X X X ..... or hearing for consideration by this Court today, it is brought to the notice of this Court by the learned standing counsel representing the Customs Department that the Hon'ble Supreme Court has disposed of Mangli Impex [2016 (8) TMI 1181 - SC ORDER] case holding the officials of DRI are competent to issue show cause notice under the Customs Act, 1962, and also permitted the Department to adju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n India Private Limited - appeal dismissed as withdrawn. X X X X Extracts X X X X X X X X Extracts X X X X ..... totality of facts and circumstances, we set aside the impugned order and remand the matter 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 Mangli Impex and then on merits of the case but by providing an opportunity to the assessee of being heard. Till the final decision, the status quo wil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in Review Application petition No.400/21 filed by the Commissioner of Customs vs. Canon India Private Limited (Mangli Impex Case). The communication from the Department dated 29.01.2025 is also placed before this Court for consideration. 3. In view of the above facts, the Customs Department is permitted to withdraw the appeal and proceed with the adjudication as per the Orders of the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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