2019 (10) TMI 60

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...., 497, 498, 532 & 533 of 2009 - A/86431-86439/2019<br>Customs<br>HON'BLE DR. D.M. MISRA, MEMBER (JUDICIAL) None for the Appellant Ms. Trupti Chavan, AC, Auth. Representative for the Respondent ORDER Per: Dr. D.M. Misra These appeals are filed against Order-in-Original No. CAO No. 25/2009/CAC/CC/KS dated 13.02.2009 passed by the Commissioner of Customs (Adjn.), NCH, Mumbai. 2. Bri....

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....overy of the same with penalty. On adjudication, the demand was confirmed on M/s Divya Enterprises and penalties imposed on other notices under Section 114(i) of the Customs Act, 1962. 3. Learned Advocate Shri J.C. Patel appearing for the appellant Mukesh Nagaindas Vora has raised a preliminary objection relating to jurisdiction of the DRI officers to issue show-cause notice under Rules 16 and ....

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....cer', hence recovery notices issued by DRI relating to duty Drawback is bad in law. 4. Per contra, learned AR for the Revenue submits that since the issue of jurisdiction has not been raised by the appellant before the adjudicating Commissioner, therefore, the same was not examined, hence the matter may be remanded to the adjudicating authority to consider the same and decide the issue. 5. I....

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....ot been raised. However, in view of the principles of law laid down in Nylex Traders' case following the judgment of Hon&#39;ble Supreme Court in the case of Commissioner of Sales Tax Vs. Sarjoo Prasad Ram Kumar - (1976) 37 STC 533 (SC), the issue of jurisdiction can be raised at any stage of the proceedings. This Tribunal observed as follows: - "6. In the instant case, it is true that th....