2003 (12) TMI 456

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....i S.V. Parelkar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  Vide the impugned order, the Commissioner (Appeals) has held that the Asstt. Collector had no jurisdiction to issue show cause notice for demand of duty and imposition of penalty on the ground that inputs imported under the import export passbook duty free licence were being sold in the market cont....

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....r reason namely that it has been issued by the Asstt. Collector of Customs, Marine and Preventive Wing, who is not the proper officer to issue notice in case of consignments pending clearance in docks, in the light of the Tribunal's order in the case of Orient Art and Crafts v. Commissioner of Customs (Prev.), Mumbai - 2003 (155) E.L.T. 168. 3. Ld. DR would however support the direction fo....