2012 (12) TMI 395

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sdiction - vide F.No. S/V-30/Misc-300/2005-M-II dated 27.08.2009 the appointment of Shri K.K.Srivastava, Commissioner of Customs (Adjudication) has been withdrawn - prayer made by the learned AR cannot be accepted as there is no adjudicating authority appointed to adjudicate the impugned show cause notice - impugned order is set aside and the appeals are allowed. - C/682 & 683/2008-Mum - S/1290 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... llegal and hence be set aside. 4. On the other hand, Shri K.S.Mishra, learned AR submitted that in these circumstances, the matter be remanded back to the adjudicating authority for fresh adjudication. 5. Considering the submissions made by the learned Counsel, we find that in this case the Show Cause notice no. DRI/AZU/INV-10/2003/1773 dated 31.08.2004 was converted into another file no. S/10 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oms (Import), Nhava Sheva is without jurisdiction. 7. We further find that vide F.No. S/V-30/Misc-300/2005-M-II dated 27.08.2009 the appointment of Shri K.K.Srivastava, Commissioner of Customs (Adjudication) has been withdrawn. Therefore, the prayer made by the learned AR cannot be accepted as there is no adjudicating authority appointed to adjudicate the impugned show cause notice. 8. Accordi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X