TMI Blog2002 (2) TMI 1261X X X X Extracts X X X X X X X X Extracts X X X X ..... e Marine and Preventive Wing of the Customs (Preventive) Commissionerate took up the investigations in respect of the appellants and issued show cause notice dated 27-8-1991 charging the appellants about the violations which they have committed. The appellants imported polyvinyl alcohol and dyes and they were charged of violating ITC restrictions mentioned above and thereby violating the provisions of the Customs Act, namely Section 111(d) and/or 111(o) of the Customs Act. The show cause notice required the appellants to show cause to the Additional Collector of Customs (Preventive), Mumbai. That 1991 notice was adjudicated by the Additional Commissioner of Customs resulted in adjudication order passed by the Additional Commissioner of Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I did not have jurisdiction to issue show cause notice demanding duty under the Customs Act even though he was designated as an officer of Customs. The said case also held that he could not have adjudicated the notice. In coming to the conclusion, it is argued, the said decision referred to the provisions of Section 4 of the Customs Act and Notification 58/92, dated 31-7-1992 which appointed Collector of Central Excise, Bombay-III as Collector of Customs. Learned DR adopted the reasoning of the impugned order. 3. We have considered the submissions made by the representative of the appellant. In Paragraphs 9.3, 9.4 and 9.6 of the said decision the Tribunal has held as follows :- 9.3 The subject show cause notices are basically the notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification, the Commissioner of Central Excise, Bombay-III has become the Commissioner of Customs and as such the officer of Customs, but as already indicated earlier, all officers of Customs are not ipso facto, the proper officer and only those who have been assigned those functions fall within that category. Section 5 of the Act provides that all the officers of Customs may exercise powers and discharge duties conferred or imposed on him under the Act and sub-section (2) thereof, empowers an officer of Customs to exercise powers and discharge the functions of the officer subordinate to him. These provisions also could not be brought into play unless it is either show that the Commissioner issuing notice was either conferred the duty or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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