https://www.taxtmi.com/caselaws?id=110532 Jurisdiction over the customs appeal had shifted from the Commissioner of Customs (Appeals), Jalandhar under later notifications, so by the date of the impugned order that authority no longer had competence to decide the matter. The order was therefore passed without jurisdiction and was set aside. The appeal was directed to be transferred to the competent appellate authority, Commissioner of Customs (Appeals), Delhi-I, for decision in accordance with the applicable jurisdictional notification. en-us Fri, 24 Oct 2003 00:00:00 +0530 Tue, 17 Apr 2012 13:00:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110532 Jurisdiction over the customs appeal had shifted from the Commissioner of Customs (Appeals), Jalandhar under later notifications, so by the date of the impugned order that authority no longer had competence to decide the matter. The order was therefore passed without jurisdiction and was set aside. The appeal was directed to be transferred to the competent appellate authority, Commissioner of Customs (Appeals), Delhi-I, for decision in accordance with the applicable jurisdictional notification. Case-Laws Central Excise Fri, 24 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110532