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    <title>2003 (1) TMI 497 - CEGAT, MUMBAI</title>
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    <description>Jurisdiction to adjudicate a customs show cause notice depended on valid authorisation under the customs framework, and where no notification empowered the Commissioner of Customs (Adjudication), Mumbai to decide notices relating to Sahar Air Cargo imports, the adjudication was without competence. The impugned order was therefore set aside and the matter remanded to the Commissioner of Customs having jurisdiction to adjudicate the notice.</description>
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    <pubDate>Wed, 15 Jan 2003 00:00:00 +0530</pubDate>
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      <description>Jurisdiction to adjudicate a customs show cause notice depended on valid authorisation under the customs framework, and where no notification empowered the Commissioner of Customs (Adjudication), Mumbai to decide notices relating to Sahar Air Cargo imports, the adjudication was without competence. The impugned order was therefore set aside and the matter remanded to the Commissioner of Customs having jurisdiction to adjudicate the notice.</description>
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