https://www.taxtmi.com/caselaws?id=76636 The Tribunal held that the Commissioner of Customs (Adjudication) lacked jurisdiction to adjudicate a show-cause notice after jurisdiction was subsequently assigned to the Commissioner of Customs (Import), Nhava Sheva. The earlier order was deemed non est, and the later assignment of jurisdiction superseded the previous one. Consequently, the Tribunal set aside the order passed by the Commissioner of Customs (Adjudication) due to jurisdictional infirmity. The appeals were allowed solely on this basis, leading to the disposal of the stay applications. en-us Fri, 04 Sep 2009 00:00:00 +0530 Sun, 11 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76636 The Tribunal held that the Commissioner of Customs (Adjudication) lacked jurisdiction to adjudicate a show-cause notice after jurisdiction was subsequently assigned to the Commissioner of Customs (Import), Nhava Sheva. The earlier order was deemed non est, and the later assignment of jurisdiction superseded the previous one. Consequently, the Tribunal set aside the order passed by the Commissioner of Customs (Adjudication) due to jurisdictional infirmity. The appeals were allowed solely on this basis, leading to the disposal of the stay applications. Case-Laws Customs Fri, 04 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76636