9911796707
TMI Blog1998 (7) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... er (T)]. When the matter was called Shri I.K. Sharma, Accountant of the Respondent prayed for adjournment on the ground of his sickness. We have not agreed to the said request in view of the points involved, having very short compass, being question of law. 2. Relevant facts for disposal of this appeal of Revenue are as follows : 3. The respondents herein, among others, imported certain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise), Aurangabad. 4. A plea was taken by the respondents with the Commissioner of Customs, Aurangabad who has passed the impugned order, that he was not competent to decide this case since he did not have any jurisdiction inasmuch as the Commissioner of Customs, Bombay has the proper jurisdiction. In view of the aforesaid facts and circumstances this plea of the respondent was accepted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or, Customs 1989 (43) E.L.T. 279 (Tribunal). In view of these authoritative findings laid down by the CEGAT I have no alternative but to drop the show cause notice issued by Collector, Aurangabad. Since I do not have the jurisdiction under law to decide on the issue raised. The seized goods stands released to the company. 4. Nevertheless the concerned Commissioner went into merits of the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that it was not correct for the Commissioner of Customs, after holding himself as not having any jurisdiction over of the case, to pass an order on merits of the case. Accordingly we set aside the impugned order and allow the Appeal of the Revenue and direct that the Commissioner of Customs, Bombay would be at liberty to decide the matter after giving a proper show cause notice to the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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