https://www.taxtmi.com/caselaws?id=46645 The court held that the Commissioner of Customs (Adjudication) had jurisdiction to adjudicate the show cause notice dated 25th September, 2001, despite the petitioner's challenge based on Para 73C of the Adjudication Manual. The judgment emphasized the distinction between the adjudication powers of the Commissioner and Deputy Commissioner under Section 122 of the Customs Act and Para 73C. It concluded that the petitioner's contention regarding the Commissioner's jurisdiction lacked merit, leading to the dismissal of the petition with no costs awarded. en-us Tue, 21 Jan 2003 00:00:00 +0530 Fri, 23 Jul 2010 11:22:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46645 The court held that the Commissioner of Customs (Adjudication) had jurisdiction to adjudicate the show cause notice dated 25th September, 2001, despite the petitioner's challenge based on Para 73C of the Adjudication Manual. The judgment emphasized the distinction between the adjudication powers of the Commissioner and Deputy Commissioner under Section 122 of the Customs Act and Para 73C. It concluded that the petitioner's contention regarding the Commissioner's jurisdiction lacked merit, leading to the dismissal of the petition with no costs awarded. Case-Laws Customs Tue, 21 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46645