https://www.taxtmi.com/caselaws?id=52683 Duty demand against an export oriented unit must be initiated by the proper officer having jurisdiction over that unit. Where proceedings were commenced by an officer linked to the customs house of seizure, rather than the Deputy Commissioner competent over the EOU, the jurisdictional objection was upheld. The adjudicating authority gave no finding on that objection, and the appellate authority relied on an incorrect statutory basis. The adjudication order was treated as without jurisdiction, could not be sustained, and the appeal succeeded on the preliminary jurisdictional ground without examination of the merits. en-us Thu, 08 Jan 2004 00:00:00 +0530 Thu, 07 Oct 2010 11:50:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52683 Duty demand against an export oriented unit must be initiated by the proper officer having jurisdiction over that unit. Where proceedings were commenced by an officer linked to the customs house of seizure, rather than the Deputy Commissioner competent over the EOU, the jurisdictional objection was upheld. The adjudicating authority gave no finding on that objection, and the appellate authority relied on an incorrect statutory basis. The adjudication order was treated as without jurisdiction, could not be sustained, and the appeal succeeded on the preliminary jurisdictional ground without examination of the merits. Case-Laws Customs Thu, 08 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52683