https://www.taxtmi.com/caselaws?id=102050 The adjudication was invalid because the show cause notice was made answerable to the Commissioner of Customs, New Custom House, Mumbai, yet it was decided by the Commissioner, Airport, Mumbai without any specific transfer of jurisdiction. On that jurisdictional objection, and in light of the cited precedent, the adjudication was held unsustainable. The impugned order was set aside and the matter was remanded to the Commissioner having jurisdiction to adjudicate the notice. en-us Thu, 11 Apr 2002 00:00:00 +0530 Mon, 13 Feb 2012 15:39:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102050 The adjudication was invalid because the show cause notice was made answerable to the Commissioner of Customs, New Custom House, Mumbai, yet it was decided by the Commissioner, Airport, Mumbai without any specific transfer of jurisdiction. On that jurisdictional objection, and in light of the cited precedent, the adjudication was held unsustainable. The impugned order was set aside and the matter was remanded to the Commissioner having jurisdiction to adjudicate the notice. Case-Laws Customs Thu, 11 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102050