https://www.taxtmi.com/caselaws?id=257653 The Tribunal held that rectification could not be used to disturb its earlier jurisdictional finding that the adjudicating authority was not vested with authority at the relevant time, because the show-cause notice had been assigned to a different Commissioner and the appointment of the concerned Commissioner of Customs (Adjudication) had later been withdrawn. It found no error apparent on the face of the record, and the Revenue's grounds did not displace that jurisdictional conclusion. The rectification application was therefore not maintainable on merits and was dismissed. en-us Fri, 31 Jan 2014 00:00:00 +0530 Wed, 18 Mar 2015 10:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257653 The Tribunal held that rectification could not be used to disturb its earlier jurisdictional finding that the adjudicating authority was not vested with authority at the relevant time, because the show-cause notice had been assigned to a different Commissioner and the appointment of the concerned Commissioner of Customs (Adjudication) had later been withdrawn. It found no error apparent on the face of the record, and the Revenue's grounds did not displace that jurisdictional conclusion. The rectification application was therefore not maintainable on merits and was dismissed. Case-Laws Customs Fri, 31 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257653