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<h1>Appellate Tribunal remands customs case for lack of jurisdiction.</h1> <h3>NARESH SUKHWANI Versus COMMISSIONER OF CUSTOMS (ADJ.), MUMBAI</h3> The Appellate Tribunal CEGAT, Mumbai remanded the case to the Commissioner of Customs due to lack of jurisdiction, setting aside the impugned order and ... Adjudication - Jurisdiction - Appeal to Appellate Tribunal - Parties The Appellate Tribunal CEGAT, Mumbai allowed the appeals by remanding the case to the Commissioner of Customs due to lack of jurisdiction in adjudicating the show cause notices. The impugned order was set aside, and the appeals were allowed in favor of the appellants.