https://www.taxtmi.com/caselaws?id=105559 Jurisdiction over the show cause notice and consequent proceedings was questioned because the notice did not identify the bill of entry number, while the record indicated filing at Kandla. The matter also reflected incomplete appreciation of the appellants' factual pleas by the adjudicating authority. The jurisdictional objection was therefore directed to be examined by the Commissioner on remand, and the appellants were to be given an opportunity to place their evidence before fresh adjudication. en-us Mon, 10 Dec 2001 00:00:00 +0530 Tue, 06 Mar 2012 12:12:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105559 Jurisdiction over the show cause notice and consequent proceedings was questioned because the notice did not identify the bill of entry number, while the record indicated filing at Kandla. The matter also reflected incomplete appreciation of the appellants' factual pleas by the adjudicating authority. The jurisdictional objection was therefore directed to be examined by the Commissioner on remand, and the appellants were to be given an opportunity to place their evidence before fresh adjudication. Case-Laws Customs Mon, 10 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105559