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    <title>2014 (1) TMI 275 - THE COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS (APPEALS), PANAJI, GOA</title>
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    <description>The appeal was allowed, and the impugned order dated 31-1-2013 and the consequential order dated 8-3-2013 were set aside on grounds of jurisdiction. The adjudicating authority directed the Lower Authority to issue the finalization of assessment order as per law, ensuring compliance with the provisions of the Customs Act, 1962. The adjudicating authority also emphasized the need for quasi-judicial orders to be compliant with the law and highlighted the importance of avoiding unnecessary delays in the finalization of assessments.</description>
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      <description>The appeal was allowed, and the impugned order dated 31-1-2013 and the consequential order dated 8-3-2013 were set aside on grounds of jurisdiction. The adjudicating authority directed the Lower Authority to issue the finalization of assessment order as per law, ensuring compliance with the provisions of the Customs Act, 1962. The adjudicating authority also emphasized the need for quasi-judicial orders to be compliant with the law and highlighted the importance of avoiding unnecessary delays in the finalization of assessments.</description>
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