https://www.taxtmi.com/caselaws?id=98735 An adjournment request signed by a different customs house agent was not treated as valid because no material showed that the agent was duly authorised at the relevant time. However, a belated reply to the show cause notice, though filed late, had been received in the Commissioner's office before despatch of the adjudication order and raised a material contention on the core dispute; it should have been considered before final decision. The adjudication order was therefore set aside and the matter remitted for fresh adjudication after taking the reply into account. en-us Thu, 01 Apr 1999 00:00:00 +0530 Sat, 21 Jan 2012 18:01:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98735 An adjournment request signed by a different customs house agent was not treated as valid because no material showed that the agent was duly authorised at the relevant time. However, a belated reply to the show cause notice, though filed late, had been received in the Commissioner's office before despatch of the adjudication order and raised a material contention on the core dispute; it should have been considered before final decision. The adjudication order was therefore set aside and the matter remitted for fresh adjudication after taking the reply into account. Case-Laws Customs Thu, 01 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98735