Deciding DRI Case Without Being Assigned to Adjudicate
THE appellant was served with a SCN F.No. DRI/AZU/INV-10/2003/1773 dated 31.08.2004.
The said show cause notice was assigned for adjudication to ShriK. K. Srivastava, Commissioner of Customs (Adjudication) vide Office Order no. 42/2007 dated 20.07.2007, who issued notice for personal hearing but did not pass any order till date.
Interestingly, the said SCN was taken up for adjudication by the Commissioner of Customs (Import), Nhava Sheva and he passed the impugned order by recording in this order that he has got the power to adjudicate the same in view of the Notification 112/2005 dated 28.05.2005.
The Bench perused the Notification 112/2005 dated 28.05.2005 and observed that - "Nowhere in the notification we find that the impugned show cause notice was assigned to the Commissioner of Customs (Import), Nhava Sheva for adjudication. Therefore, we hold that the impugned order passed by the Commissioner of Customs (Import), Nhava Sheva is without jurisdiction."
In fine, the appeals were allowed.
By the way, there is no notification numbered 112/2005-Cus(N.T) dated 28.05.2005 - it is dated 28.12.2005!
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