Jurisdiction in customs adjudication affected by Board circular; matter remitted for fresh decision by the competent authority.

An adjudication made after Board Circular No. 3/92 was without jurisdiction because cases involving fraud and extended limitation had to be adjudicated by the Collector, not the Additional Collector. The defect required the matter to be reconsidered by the competent authority with observance of natural justice, and the case was remitted for fresh adjudication in accordance with law.

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Issues: Whether the adjudication by the Additional Collector was without jurisdiction in view of Board's Circular No. 3/92 dated 14-5-1992 and whether the matter required fresh adjudication by the Collector after following natural justice.

Analysis: The dispute concerned an adjudication made after the Board's circular, under which cases involving fraud and extended limitation were required to be adjudicated by the Collector. Since the Additional Collector was no longer competent to adjudicate such matters after 14-5-1992, the adjudication was treated as being without jurisdiction. The matter therefore required reconsideration by the competent authority with due observance of the principles of natural justice.

Conclusion: The adjudication by the Additional Collector was held to be without jurisdiction and the matter was remitted to the Collector for fresh adjudication in accordance with law.

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