https://www.taxtmi.com/caselaws?id=116453 A jurisdictional objection to the Commissioner (Appeals)' authority was rejected where Notification No. 78/2002-Cus. was issued after the appeal had already reached the hearing stage, the matter was not transferred to any other competent authority, and no objection was raised when the appeal was argued on merits. The Revenue also did not dispute the correctness of the order-in-appeal on merits, and no prejudice was shown from the alleged jurisdictional defect. The order-in-appeal was therefore upheld in favour of the assessee. en-us Tue, 24 May 2005 00:00:00 +0530 Tue, 12 Jun 2012 16:33:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116453 A jurisdictional objection to the Commissioner (Appeals)' authority was rejected where Notification No. 78/2002-Cus. was issued after the appeal had already reached the hearing stage, the matter was not transferred to any other competent authority, and no objection was raised when the appeal was argued on merits. The Revenue also did not dispute the correctness of the order-in-appeal on merits, and no prejudice was shown from the alleged jurisdictional defect. The order-in-appeal was therefore upheld in favour of the assessee. Case-Laws Customs Tue, 24 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116453