2002 (12) TMI 290

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....llant. Shri S.V. Parelkar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The above appeals arise out of the order of the Commissioner of Customs who has confirmed a differential duty demand of Rs. 339,65,555/- by loading the assessable value of Air and Exhaust valves of USA origin imported by them (the charge of the department is gross undervaluation of the impor....

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....e of any specific assignment of function of proper officer to him by the CBEC or by the Collector of Customs. In this connection reliance is placed upon the Tribunal's order in the case of Commissioner of Customs, v. Poona Roller [1997 (89) E.L.T. 604 (Tribunal)]. The second plea placed before us is that since the goods in question were cleared by the Customs authorities at Mumbai, action can be i....

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....hat even if the notice under Section 124 was held valid, the issues were so interlinked that holding of separate proceedings was not feasible even though both provisions of law covered different spheres of adjudication. The Tribunal set aside the impugned order accepting the submissions of the respondents on lack of jurisdiction. 5. We also see force in the second plea of the appellants. T....