Jurisdictional objection over show cause notice led to remand for fresh adjudication and evidence by the appellants.

Jurisdiction over the show cause notice and consequent proceedings was questioned because the notice did not identify the bill of entry number, while the record indicated filing at Kandla. The matter also reflected incomplete appreciation of the appellants' factual pleas by the adjudicating authority. The jurisdictional objection was therefore directed to be examined by the Commissioner on remand, and the appellants were to be given an opportunity to place their evidence before fresh adjudication.

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Issues: Whether the show cause notice and consequent proceedings were without jurisdiction, and whether the matter should be remanded for fresh consideration.

Analysis: The objection to jurisdiction was raised as a question of law and required examination. The notice did not indicate the bill of entry number, and the bill of entry placed on record showed filing at Kandla. The earlier factual pleas were also not fully appreciated by the adjudicating authority, and the appellants were entitled to place their evidence before the jurisdictional Commissioner.

Conclusion: The jurisdictional objection was directed to be examined by the Commissioner on remand, and the proceedings were sent back for fresh adjudication after giving the appellants an opportunity to substantiate their case.

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