https://www.taxtmi.com/caselaws?id=104762 An adjudication order passed without jurisdiction can be annulled on that ground alone without examining the alleged misdeclaration or smuggling on merits. The Tribunal was therefore correct in setting aside the original orders for want of authority. Where the initial action is void for lack of jurisdiction, the competent authority may be permitted to proceed afresh after issuing a fresh show cause notice and complying with natural justice. The grant of liberty for re-adjudication was consequently proper, and the reference application failed. en-us Wed, 20 Feb 2002 00:00:00 +0530 Thu, 01 Mar 2012 12:02:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104762 An adjudication order passed without jurisdiction can be annulled on that ground alone without examining the alleged misdeclaration or smuggling on merits. The Tribunal was therefore correct in setting aside the original orders for want of authority. Where the initial action is void for lack of jurisdiction, the competent authority may be permitted to proceed afresh after issuing a fresh show cause notice and complying with natural justice. The grant of liberty for re-adjudication was consequently proper, and the reference application failed. Case-Laws Customs Wed, 20 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104762