TMI Blog2014 (10) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... ts officers did not have all India jurisdiction to issue show-cause notices under Section 17 & 28 of the Customs Act. These powers have been conferred on these officers by Notification No. 44/2011-Customs (NT) dated 06/07/2011. It is a settled position of law that every notification issued under the Customs Act has only prospective application unless retrospectively is specifically granted by an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e four appeals and stay petitions filed against of order-in-original No.25/2012 dated 31/08/2012 passed by the Commissioner of Customs (Export), Nhava Sheva. Vide the impugned the learned adjudicating authority has confirmed a duty demand of ₹ 2,98,49,448/- against M/s. Ambika Fibres under Section 28 (2) of the Customs Act, 1962 along with interest thereon and also imposing an equivalent amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or to issue of Notification No. 44/2011-Customs (NT) dated 06/07/2011 the DGCEI, Ahmedabad had no jurisdiction to issue show-cause notice in respect of imports which had taken place through various ports situated in Mumbai. He also relies on the decision of this Tribunal in the case of C.K. Geever - 2009 (235) ELT 304 (Tri-Chennai), Swami Fashions (P) Ltd. Vs. CC, Tuticorin - 2009 (239) ELT 149 (T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 44/2011-Customs (NT) dated 06/07/2011 has not been given any retrospective effect. However, it is his submission that vitiating of show-cause notice by itself could not lead to quashing of the impugned order and therefore, he pleads for putting the appellants to term. 4. We have carefully considered the submissions made by both the sides. 5. Prima facie it appears that when the show-cause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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