9911796707
TMI Blog2013 (1) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... re is no record of notice for personal hearing sent to the appellants. Further, agreeing with the argument of assessee that the show cause notice merged with the order of the Commissioner of Customs (Adjudication), Mumbai dated 31/12/2007 and attained finality which has been set aside by this Tribunal on 04/09/2009. Therefore, Commissioner of Customs (Imports), Nhava Sheva has got the jurisdiction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndal The appellants are in appeal against the impugned order along with applications for stay of the impugned demands. As all the appeals are arising from a common order, therefore, they are being dealt with in a common order. 2. Shri J.C.Patel, learned counsel appearing on behalf of M/s Tirupati Exports, the main appellant in the case, submits that against the impugned show cause notice no. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 31/12/2007 and the impugned show case notice has attained finality by order dated 31/12/2007. When the show cause notice has attained finality, therefore, no adjudication was required to be done. To support the contention, he relied upon the judgment of the hon'ble apex court in the case of Shiv Chander Kapoor vs. Amar Bose (1990) 1 SCC 234. He further submitted that the adjudicating authority i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s (Adjudication), Mumbai had been set aside. Therefore, Commissioner of Customs (Imports), Nhava Sheva, the present adjudicating authority has attained jurisdiction to adjudicate the matter and he has rightly adjudicated the matter and there is no need to set aside the impugned order. 4. Heard both sides and considered the submissions. 5. On a careful consideration of the rival submissions, fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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