https://www.taxtmi.com/caselaws?id=110797 The Tribunal upheld the Commissioner's direction for re-adjudication after finding that the Assistant Collector lacked jurisdiction to issue a show cause notice for duty demand and penalty. The Tribunal emphasized the need for a proper show cause notice and supported the decision for fresh adjudication, rejecting the appeal challenging this direction. Additionally, the Tribunal upheld the authority of the Assistant Collector to issue notices in cases of consignments pending clearance in docks. en-us Tue, 23 Dec 2003 00:00:00 +0530 Wed, 18 Apr 2012 16:27:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110797 The Tribunal upheld the Commissioner's direction for re-adjudication after finding that the Assistant Collector lacked jurisdiction to issue a show cause notice for duty demand and penalty. The Tribunal emphasized the need for a proper show cause notice and supported the decision for fresh adjudication, rejecting the appeal challenging this direction. Additionally, the Tribunal upheld the authority of the Assistant Collector to issue notices in cases of consignments pending clearance in docks. Case-Laws Customs Tue, 23 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110797