2002 (2) TMI 1091 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata rejected the Revenue's Reference Application regarding jurisdiction issues in a case involving misdeclaration, fraud, and smuggling. The Tribunal set aside the orders of the adjudicating authority due to lack of jurisdiction, emphasizing that jurisdiction is a fundamental issue. The Tribunal allowed for re-adjudication by the competent authority with fresh show cause notices within a month, following principles of natural justice. The Reference Application was rejected.