TaxTMI 
TaxTMI 
2024 (7) TMI 272
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....W. M. P. Nos. 17346, 17347, 17349, 17351 & 17355 of 2024 - -<br>Customs<br>THE HON'BLE MR. JUSTICE SENTHILKUMAR RAMAMOORTHY For the Petitioners : Mr. B. Kumar, Senior Advocate for Mr. B. Satish Sundar For the Respondents : Mr. K. Mohanamurali Senior Standing Counsel ORDER An appellate order dated 15.05.2024 and a show cause notice dated 23.07.2021 are challenged in these writ petition.....
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....an only be to a subordinate authority. In this case, he contends that the appellate authority [i.e. the Commissioner of Customs (Appeals-II)] could not have remanded the matter either to the Commissioner of Customs, who is a coordinate authority, or the Principal Commissioner of Customs. The last contention is that proceedings are barred under Section 128(9)(b) of the Customs Act, and that no find....
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....tion authorizes the Deputy Commissioner of Customs or the Assistant Commissioner of Customs to adjudicate matters where the duty involved is up to Rs.5 lakhs. If such duty is up to Rs.50 lakhs, the Additional Commissioner of Customs and the Joint Commissioner of Customs are authorized. Only the Principal Commissioner of Customs and the Commissioner of Customs are authorized to make the assessment ....
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....who qualifies as adjudicating authority. Such adjudicating authority means a person competent to pass orders. On the facts of this case, in view of the jurisdictional objection, which was accepted by the appellate authority, remand could not have been made to the original authority. Therefore, the contention that the remand could not have been made to the proper officer is rejected as untenable. ....