https://www.taxtmi.com/caselaws?id=89331 The case involved a dispute over the jurisdiction of the Commissioner of Customs, Aurangabad, in a matter concerning misdeclaration by the respondents for claiming a concessional rate of Customs duty. Despite acknowledging the lack of jurisdiction, the Commissioner proceeded to decide the case, prompting a challenge by the Central Board of Excise and Customs. The Appellate Tribunal set aside the impugned order, directing the case to be adjudicated by the Commissioner of Customs, Bombay, emphasizing the importance of adhering to jurisdictional boundaries and ensuring a fair adjudication process. en-us Fri, 24 Jul 1998 00:00:00 +0530 Mon, 26 Sep 2011 13:12:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89331 The case involved a dispute over the jurisdiction of the Commissioner of Customs, Aurangabad, in a matter concerning misdeclaration by the respondents for claiming a concessional rate of Customs duty. Despite acknowledging the lack of jurisdiction, the Commissioner proceeded to decide the case, prompting a challenge by the Central Board of Excise and Customs. The Appellate Tribunal set aside the impugned order, directing the case to be adjudicated by the Commissioner of Customs, Bombay, emphasizing the importance of adhering to jurisdictional boundaries and ensuring a fair adjudication process. Case-Laws Customs Fri, 24 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89331