https://www.taxtmi.com/highlights?id=76631 Jurisdiction - power to adjudicate SCN - The High Court rejected the contention that the previous involvement of a Commissioner of Customs in the case's proceedings biased the adjudication process. It held that the competence and authority of the officer who issued the Show Cause Notice were not affected by the Commissioner's involvement. The Court noted the legal provisions empowering certain officers to authorize arrests and issue Show Cause Notices. It also acknowledged a notification specifying procedures for representation before the High Court but concluded that the involvement of a Commissioner of Customs did not affect the authority of the adjudicating officer. en-us Tue, 16 Apr 2024 07:10:58 +0530 Tue, 16 Apr 2024 07:10:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=76631 Jurisdiction - power to adjudicate SCN - The High Court rejected the contention that the previous involvement of a Commissioner of Customs in the case's proceedings biased the adjudication process. It held that the competence and authority of the officer who issued the Show Cause Notice were not affected by the Commissioner's involvement. The Court noted the legal provisions empowering certain officers to authorize arrests and issue Show Cause Notices. It also acknowledged a notification specifying procedures for representation before the High Court but concluded that the involvement of a Commissioner of Customs did not affect the authority of the adjudicating officer. Highlights Customs Tue, 16 Apr 2024 07:10:58 +0530 https://www.taxtmi.com/highlights?id=76631