Jurisdiction to adjudicate a show cause notice must be properly transferred; an order passed without it was set aside and remanded.

An adjudication order was found unsustainable because the officer who issued it lacked jurisdiction to decide the show cause notice. The absence of any specific transfer of jurisdiction by the Central Government meant the matter could not validly be adjudicated by that authority. The impugned order was therefore set aside, and the case was remanded to the Commissioner of Customs having jurisdiction to adjudicate the notice.

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Issues: Whether the adjudication order was jurisdiction and liable to be set aside and the matter remanded to the proper authority.

Analysis: The adjudicating authority that passed the impugned order was found not to have jurisdiction to decide the show cause notice in the absence of any specific transfer of jurisdiction by the Central Government. On that ground, the order could not be sustained.

Conclusion: The impugned order was set aside and the case was remanded to the Commissioner of Customs having jurisdiction to adjudicate the show cause notice.

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