https://www.taxtmi.com/caselaws?id=112907 Notification No. 78/2002-Cus. (N.T.) withdrew the jurisdiction of the Commissioner (Appeals), Jalandhar to hear customs appeals and vested that jurisdiction in the Commissioner of Customs (Appeals), Delhi-I for appeals arising from the Commissionerate of Customs, Amritsar. An appeal entertained by an authority lacking jurisdiction could not sustain the resulting order. The order was therefore set aside and the matter remanded to the competent appellate authority for fresh adjudication on merits after giving the assessee an opportunity of hearing. en-us Tue, 24 Feb 2004 00:00:00 +0530 Wed, 02 May 2012 15:45:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112907 Notification No. 78/2002-Cus. (N.T.) withdrew the jurisdiction of the Commissioner (Appeals), Jalandhar to hear customs appeals and vested that jurisdiction in the Commissioner of Customs (Appeals), Delhi-I for appeals arising from the Commissionerate of Customs, Amritsar. An appeal entertained by an authority lacking jurisdiction could not sustain the resulting order. The order was therefore set aside and the matter remanded to the competent appellate authority for fresh adjudication on merits after giving the assessee an opportunity of hearing. Case-Laws Customs Tue, 24 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112907