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TMI Blog2003 (1) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... llant. Shri B.B. Sarkar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. After hearing both sides for some time on the applications for waiver of pre-deposit of penalties imposed upon the applicants by the Commissioner of Customs in the impugned order (as per details shown in the annexure to this order), we find it possible to hear and decide the appeals themsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were adjudicated by the Commissioner of Customs (Adjudication), Mumbai who had no jurisdiction to do so, in the absence of a notification issued by the Central Government under Section 4 of the Customs Act, 1962 specifically authorising him to adjudicate the notice. In support of this submission he relied upon the Tribunal s order in the case of Consolidated Enterprises v. Commissioner of Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny Sukhwani to treat his case on a different footing as Kenny Sukhwani does not reside in India but is a permanent resident of Hong Kong and that therefore the provisions of the Customs Act, 1962 are not attracted against him, for the reason that his appeal also arises out of the common adjudication order which we have set aside. 5. In the result, the appeals are thus allowed by remand in so far ..... X X X X Extracts X X X X X X X X Extracts X X X X
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