2013 (1) TMI 255

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....ndrasekharan, JJ. Appellant Rep by: Shri J.C.Patel, Shri Anil Balani, Shri Mithil Dave, Shri C.S.Biradar, Shri H.R.Shetty, Ms. Janhair Lanjekar, Advocates and Shri Mukund Chauhan,CA Respondents Rep by: Shri K.S.Mishra, Dy. Commissioner(A) Per: Shri Ashok Jindal The appellants are in appeal against the impugned order along with applications for stay of the impugned demands. As all the appeals a....

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....passed. In these circumstances, he submitted that the Commissioner of Customs (Imports), Nhava Sheva has no jurisdiction to pass the impugned order as the show cause notice has already been adjudicated by the Commissioner of Customs (Adjudication), Mumbai on 31/12/2007 and the impugned show case notice has attained finality by order dated 31/12/2007. When the show cause notice has attained finalit....

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.... no. A/233-234/2009/CSTB/CII dated 04/09/2009 has already dealt with the issue and held that Commissioner of Customs (Adjudication), Mumbai has no jurisdiction to adjudicate the matter and, therefore, the adjudication order passed by Commissioner of Customs (Adjudication), Mumbai had been set aside. Therefore, Commissioner of Customs (Imports), Nhava Sheva, the present adjudicating authority has a....