Jurisdictional defect in customs adjudication led to setting aside of the order and remand for proper adjudication.

The adjudication was invalid because the show cause notice was made answerable to the Commissioner of Customs, New Custom House, Mumbai, yet it was decided by the Commissioner, Airport, Mumbai without any specific transfer of jurisdiction. On that jurisdictional objection, and in light of the cited precedent, the adjudication was held unsustainable. The impugned order was set aside and the matter was remanded to the Commissioner having jurisdiction to adjudicate the notice.

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Issues: Whether the adjudicating Commissioner lacked jurisdiction to decide the show cause notice and whether the impugned order was liable to be set aside on that ground.

Analysis: The notice had been made answerable to the Commissioner of Customs, New Custom House, Mumbai, but was adjudicated by the Commissioner, Airport, Mumbai without any specific order transferring jurisdiction to him. In view of the jurisdictional objection and the cited precedent, the adjudication was held unsustainable.

Conclusion: The impugned order was set aside and the matter was remanded to the Commissioner having jurisdiction to adjudicate the notice.

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