https://www.taxtmi.com/caselaws?id=124509 Territorial jurisdiction to issue a customs show cause notice must be specifically conferred by competent authority and cannot be assumed. Although DGCEI officers were vested with powers equivalent to customs officers under the cited notifications, no territorial allocation had been assigned to the Additional Director General, DGCEI, Chennai. In the absence of such jurisdiction under Section 5(1) of the Customs Act, 1962, the show cause notice was without authority and the adjudication based on it was also invalid; both were set aside. en-us Mon, 08 Dec 2008 00:00:00 +0530 Fri, 04 Aug 2017 09:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124509 Territorial jurisdiction to issue a customs show cause notice must be specifically conferred by competent authority and cannot be assumed. Although DGCEI officers were vested with powers equivalent to customs officers under the cited notifications, no territorial allocation had been assigned to the Additional Director General, DGCEI, Chennai. In the absence of such jurisdiction under Section 5(1) of the Customs Act, 1962, the show cause notice was without authority and the adjudication based on it was also invalid; both were set aside. Case-Laws Customs Mon, 08 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124509