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1. Lack of jurisdiction of the authority who adjudicated the case. Detailed Analysis: The judgment pertains to an appeal filed by M/s. Consolidated Enterprises and an individual against an order passed by the Commissioner of Customs, Mumbai, enhancing the value and quantity of imported goods and imposing penalties. The applicants sought interim reliefs and waiver of pre-deposit on the penalty. The preliminary objection raised was regarding the jurisdiction of the adjudicating authority. The adjudicating Commissioner's order mentioned that the case was allotted to him by the Chief Commissioner, raising questions about jurisdiction. The departmental representative produced an order by the Chief Commissioner, which detailed the transfer of cases pending adjudication among several Commissioners of Customs. The show cause notice in question was initially answerable to the Commissioner of Customs (JNPT), Nhava Sheva, but there were discrepancies in the transfer of adjudication jurisdiction. The applicants' counsel highlighted the error in the jurisdiction transfer process and requested time to verify the information, which was not granted by the Tribunal. Upon reviewing the Chief Commissioner's note and annexure, it was found that the Commissioner of Customs (Gen.), Mumbai, did not have the jurisdiction to adjudicate the case. Referring to relevant notifications, it was argued that the jurisdiction of the Commissioner of Customs at Mumbai was concurrent over JNPT, but subsequent notifications did not alter this concurrent jurisdiction. The Tribunal emphasized that once a specific jurisdiction is shown in a show cause notice, it should not be altered except by an order under Section 4 of the Customs Act, 1962. The Tribunal found that the Commissioner of Customs (Gen.), Mumbai, did not have the jurisdiction to adjudicate the case, rendering the order unsustainable. Consequently, the Tribunal accepted the preliminary objection regarding jurisdiction raised by the applicants' counsel. The appeals were allowed, and the proceedings were remitted back to the Commissioner with the correct jurisdiction for re-adjudication. The appellants were directed to cooperate, and the stay applications were disposed of. The judgment highlighted the importance of adhering to designated jurisdictions specified in show cause notices and the legal implications of jurisdictional errors in adjudication processes.
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