https://www.taxtmi.com/caselaws?id=124184 The appeals were allowed as the appellants were found to fall under the jurisdiction of different Commissionerates in Surat and Rajkot, not under the Office of the Commissioner of Customs, Ahmedabad. Citing a previous case and a Larger Bench decision, the judge emphasized the lack of jurisdiction as the basis for setting aside the impugned orders under Section 112(b) of the Customs Act, 1962. This case underscores the importance of jurisdictional boundaries and the application of precedents in determining the validity of orders issued by authorities. en-us Thu, 15 Mar 2007 00:00:00 +0530 Wed, 26 Sep 2012 15:16:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124184 The appeals were allowed as the appellants were found to fall under the jurisdiction of different Commissionerates in Surat and Rajkot, not under the Office of the Commissioner of Customs, Ahmedabad. Citing a previous case and a Larger Bench decision, the judge emphasized the lack of jurisdiction as the basis for setting aside the impugned orders under Section 112(b) of the Customs Act, 1962. This case underscores the importance of jurisdictional boundaries and the application of precedents in determining the validity of orders issued by authorities. Case-Laws Customs Thu, 15 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124184