Monetary threshold for customs adjudication examined. Appellate authority rightly accepted lack of jurisdiction. Remand permissible. Limitation issue left open.

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....Jurisdictional issue regarding monetary threshold for adjudication by customs officers examined. Appellate authority rightly accepted lack of jurisdiction of original adjudicating officer based on notification prescribing monetary limits. Remand to proper officer permissible u/s 128A(3). However, appellate order did not decide limitation issue, leaving it open for petitioner to raise before proper officer on remand. Petition dismissed, not warranting interference with remand order on jurisdictional ground.....