2014 (10) TMI 478

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....the Appellant : Mr Anil Balani, Adv., Mr D H Nadkarni, Adv., Mr G B Yadav, Adv. For the Respondent: Mr Ahibaran, Addl. Comm. (AR) JUDGEMENT Per: P R Chandrasekharan: 1. There are four appeals and stay petitions filed against of order-in-original No.25/2012 dated 31/08/2012 passed by the Commissioner of Customs (Export), Nhava Sheva. Vide the impugned the learned adjudicating authority ....

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....ligence (DGCEI), Ahmedabad in issuing the show-cause notice dated 19/05/2005 and consequent adjudication proceedings leading to the impugned order. It is his submission that prior to issue of Notification No. 44/2011-Customs (NT) dated 06/07/2011 the DGCEI, Ahmedabad had no jurisdiction to issue show-cause notice in respect of imports which had taken place through various ports situated in Mumbai.....

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....e submissions. 3. The learned Additional Commissioner (AR) appearing for the Revenue reiterates the findings of the authority. However, he fairly submits that Notification No. 44/2011-Customs (NT) dated 06/07/2011 has not been given any retrospective effect. However, it is his submission that vitiating of show-cause notice by itself could not lead to quashing of the impugned order and therefore....