https://www.taxtmi.com/caselaws?id=430227 The Tribunal dismissed the writ petition, ruling that the Commissioner of Central Excise lacked jurisdiction to issue Show Cause Notices demanding customs duty. The Tribunal clarified that only the Commissioner of Customs had the authority to demand customs duty as per the Customs Act. The Tribunal advised the Commissioner of Central Excise to take necessary steps to rectify the situation and expunged unnecessary remarks about the Commissioner of Customs. The writ petition was dismissed without costs, and the related miscellaneous petition was closed. en-us Tue, 01 Nov 2022 00:00:00 +0530 Mon, 19 Jun 2023 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430227 The Tribunal dismissed the writ petition, ruling that the Commissioner of Central Excise lacked jurisdiction to issue Show Cause Notices demanding customs duty. The Tribunal clarified that only the Commissioner of Customs had the authority to demand customs duty as per the Customs Act. The Tribunal advised the Commissioner of Central Excise to take necessary steps to rectify the situation and expunged unnecessary remarks about the Commissioner of Customs. The writ petition was dismissed without costs, and the related miscellaneous petition was closed. Case-Laws Customs Tue, 01 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430227