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Issues:
1. Jurisdiction of Asstt. Collector to issue show cause notice for demand of duty and penalty. 2. Validity of direction for re-adjudication by Commissioner (Appeals). 3. Proper officer to issue notice in case of consignments pending clearance in docks. Analysis: 1. The issue revolves around the jurisdiction of the Assistant Collector to issue a show cause notice for the demand of duty and imposition of penalty. The Commissioner (Appeals) held that the Asstt. Collector lacked jurisdiction to issue the notice due to the alleged sale of duty-free imported inputs in the market. The Commissioner directed the department to re-adjudicate the case by issuing a proper show cause notice, which is currently pending adjudication. The appellants argue that the Commissioner should have concluded the matter after setting aside the initial notice and adjudication order. They also contend that the Asstt. Collector of Customs, Marine, and Preventive Wing, who issued the notice, was not the proper officer for consignments pending clearance in docks. However, the Tribunal found no merit in the appellant's contentions, upholding the Commissioner's direction for re-adjudication after the issuance of a proper show cause notice. 2. The second issue concerns the validity of the direction for re-adjudication given by the Commissioner (Appeals). The appellants disputed this direction, claiming that once the initial notice and adjudication order were set aside, the matter should have concluded without further directions. However, the Tribunal supported the Commissioner's decision for fresh adjudication after the issuance of a proper show cause notice. The Tribunal emphasized that importers can raise all their arguments before the authority issuing the subsequent notice, ensuring that no prejudice would occur. Therefore, the Tribunal upheld the direction for re-adjudication, rejecting the appeal challenging this decision. 3. The final issue pertains to the proper officer authorized to issue a notice in cases of consignments pending clearance in docks. The appellants argued that the Asstt. Collector of Customs, Marine, and Preventive Wing was not the correct officer to issue the notice in such cases. However, the Tribunal did not find this argument compelling, as they upheld the direction for re-adjudication by the Commissioner (Appeals) after the issuance of a proper show cause notice. The Tribunal emphasized that the question of jurisdiction could be raised by the importers before the authority responsible for the subsequent notice, ensuring that all relevant issues could be addressed during the re-adjudication process. In conclusion, the Tribunal found no legal infirmity in the Commissioner's direction for re-adjudication and upheld the decision, rejecting the appeal challenging this direction. The Tribunal emphasized the importance of issuing a proper show cause notice and allowing importers to present their arguments before the relevant authority to ensure a fair and thorough adjudication process.
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