https://www.taxtmi.com/caselaws?id=751397 The court dismissed the petition, affirming that the Additional Commissioner of Customs, who issued the Show Cause Notice, possessed the requisite authority and competence to adjudicate the matter. The petitioner's request for adjudication by an officer not below the rank of Commissioner of Customs was rejected, as there were no peculiar circumstances justifying a change in jurisdiction. The court found no challenge to the competence of the issuing officer, thereby upholding the current adjudicative process under the Customs Act, 1962. en-us Wed, 10 Apr 2024 00:00:00 +0530 Sat, 11 Jan 2025 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751397 The court dismissed the petition, affirming that the Additional Commissioner of Customs, who issued the Show Cause Notice, possessed the requisite authority and competence to adjudicate the matter. The petitioner's request for adjudication by an officer not below the rank of Commissioner of Customs was rejected, as there were no peculiar circumstances justifying a change in jurisdiction. The court found no challenge to the competence of the issuing officer, thereby upholding the current adjudicative process under the Customs Act, 1962. Case-Laws Customs Wed, 10 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751397