2003 (1) TMI 497

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....or the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  After hearing both sides for some time on the applications for waiver of pre-deposit of penalties imposed upon the applicants by the Commissioner of Customs in the impugned order (as per details shown in the annexure to this order), we find it possible to hear and decide the appeals themselves, hence; after waiving pre-depo....

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....ommissioner of Customs (Adjudication), Mumbai who had no jurisdiction to do so, in the absence of a notification issued by the Central Government under Section 4 of the Customs Act, 1962 specifically authorising him to adjudicate the notice. In support of this submission he relied upon the Tribunal's order in the case of Consolidated Enterprises v. Commissioner of Customs (G), Mumbai [2001 (137) E....