Order passed without authorization is non est
AN o-in-o was passed by the Commissioner of Customs (Adjudication), Mumbai on 26/10/2004.
Against this order, the Revenue is before the CESTAT.
The Bench noted -
++ Initially, by an order No. 437/1/97-Cus-IV dated 03/07/2003, the Commissioner (Adjudication) was appointed to decide the case for the show-cause notice issued to the respondents.
++ Subsequently, by another order dated 23/09/2004 for the show-cause notice issued by the respondent, nomination of adjudicating authority is changed to Commissioner of Customs, Customs House, Mumbai.
Observing that the Commissioner of Customs (Adjudication) who passed the impugned order was not authorized to do so, the same was held to be non est and set aside.
A double whammy!