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TMI Blog2009 (9) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... Custom (Adj.) Mumbai had no jurisdiction to adjudicate the show cause notice on or after 28.12.2005. Board’s Notification and Orders should be deemed to be within the knowledge of departmental officer including the two Commissioners. Jurisdiction to adjudicate conferred on Commissioner of Custom (Import) Nhava Sheva by the Board and this jurisdiction stay with him. Order dated 31.12.2007 passed by Commissioner of Customs (Adj.) Mumbai is without jurisdiction and the same is set aside. Appeal allowed on the short ground of jurisdictional infirmity. - C/747, 634, 678-679 and others - A/233-243/2009-WZB/C-II/CSTB - Dated:- 4-9-2009 - S/Shri P.G. Chacko, Member (J) and A.K. Srivastava, Member (T) Stay Order Nos. S/398-408/2009- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n over the whole of India for the purposes of adjudicating cases as assigned to them by the Board. Accordingly, the Commissioner of Customs (Adjudication), Mumbai was assigned the job of adjudicating the above show-cause notice vide Order dated 2-8-05 issued by the CBEC. It was in discharge of this function that Shri K. Shyamsundar passed Order-in-Original No. 31/2008/CAC/CC/KS dated 31-12-2007, which was issued on 24-3-2008. 3. In adjudication of the same show-cause notice, Shri Sanjeev Behari, Commissioner of Customs (Import), Nhava Sheva, passed Order-in-Original No. 185/07, dated 18-3-08, which was also issued on 24-3-2008. Shri Sanjeev Behari was discharging the function assigned to him by the Board under Notification No. 112/2005-Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion), Mumbai on 2-8-05 and to the Commissioner of Customs (Import), Nhava Sheva on 28-12-05. In our considered view, the assignment dated 28-12-05, impliedly superseded the earlier assignment dated 2-8-05. In other words, on and after 28-12-05, the Commissioner of Customs (Adjudication), Mumbai (Shri K. Shyamsundar) had no jurisdiction to adjudicate the subject show-cause notice. The Board's notifications and orders should be deemed to be within the knowledge of the departmental officers including the two Commissioners. Therefore, in our view, it was not open to the Commissioner of Customs (Adjudication), Mumbai to take up the show-cause notice for adjudication on or after 28-12-2005. It goes without saying that the jurisdiction to adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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