https://www.taxtmi.com/caselaws?id=51856 The Tribunal invalidated the initial show cause notice for being issued beyond the statutory period and determined that subsequent notices based on the same evidence were also invalid. It held that the Commissioner of Customs (Prev.) lacked jurisdiction to determine liabilities on pending Bills of Entry, which fell under the purview of the proper officers of the Mumbai Customs House. The Tribunal emphasized the principle of the "committee of courts," ruling that the proper officers retained authority over assessments and confiscations. Consequently, duty demands and penalties were set aside, and pending Bills of Entry were remitted for assessment by the proper officers, disposing of the appeal. en-us Thu, 27 Mar 2003 00:00:00 +0530 Tue, 28 Sep 2010 18:37:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51856 The Tribunal invalidated the initial show cause notice for being issued beyond the statutory period and determined that subsequent notices based on the same evidence were also invalid. It held that the Commissioner of Customs (Prev.) lacked jurisdiction to determine liabilities on pending Bills of Entry, which fell under the purview of the proper officers of the Mumbai Customs House. The Tribunal emphasized the principle of the "committee of courts," ruling that the proper officers retained authority over assessments and confiscations. Consequently, duty demands and penalties were set aside, and pending Bills of Entry were remitted for assessment by the proper officers, disposing of the appeal. Case-Laws Central Excise Thu, 27 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51856