1998 (4) TMI 197

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....Lakshmikumaran, Advocate, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The only issue for determination in these above appeals is the jurisdiction of the Assistant Collector to adjudicate cases in which the duty amount involved is more than Rs. 50,000/-. The lower appellate authority has held that the adjudicating authority viz. Assistant Commissioner has exceeded his ju....