2002 (12) TMI 548 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal by remanding the case to the Commissioner of Customs due to lack of jurisdiction in adjudicating the Show Cause Notice. The duty demand against M/s. National Impex Corporation was confirmed for not fulfilling export obligations. The appellants' plea was based on a lack of jurisdiction, leading to the setting aside of the impugned order.