1998 (7) TMI 240

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....Respondent. [Order per : P.C. Jain, Member (T)]. - When the matter was called Shri I.K. Sharma, Accountant of the Respondent prayed for adjournment on the ground of his sickness. We have not agreed to the said request in view of the points involved, having very short compass, being question of law. 2. Relevant facts for disposal of this appeal of Revenue are as follows : 3. T....

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....d against the respondents by the Commissioner of Customs (Central Excise), Aurangabad. 4. A plea was taken by the respondents with the Commissioner of Customs, Aurangabad who has passed the impugned order, that he was not competent to decide this case since he did not have any jurisdiction inasmuch as the Commissioner of Customs, Bombay has the proper jurisdiction. In view of the aforesaid....

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....lector Customs, Cochin 1988 (12) ETR 746 (Tribunal) 4. Costa Foods Goods v. Collector, Customs 1989 (43) E.L.T. 279 (Tribunal). In view of these authoritative findings laid down by the CEGAT I have no alternative but to drop the show cause notice issued by Collector, Aurangabad. Since I do not have the jurisdiction under law to decide on the issue raised. The seized goods stands release....