2002 (12) TMI 548

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....Appellant. Shri S.V. Parelkar, DR, for the Respondent. [Order per : Jyoti Balasudaram, Member (J)]. - After hearing both sides for some time on the application for waiver of pre-deposit of penalty of Rs. 7.5 lakhs each, imposed on the above applicants, we find that it possible to hear and decide the appeal themselves and hence after waiving the pre-deposit, we proceed to dispose of the ap....

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....of the conditions under which import under advance licence was permitted. 3. It is plea of the applicants before us that while the Show Cause Notice was made answerable to the Commissioner of Customs (Imports) Mumbai, the notice was adjudicated by the Commissioner of Customs (Adj.), Mumbai who does not have any jurisdiction to decide the case in the absence of any specific order of the Cen....