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2015 (5) TMI 801 - HC - CustomsImposition of penalty u/s 112 - Confiscation of goods - Jurisdiction of Commissioner - Held that:- After adjudication had taken place on the show cause notice dated 15.01.2013; which, called upon the petitioner to, inter alia, render explanation vis-a-vis the tentative view of the respondent as to why its registration should not be revoked in terms of the 2010 Regulations. Since, it is a question of lack of jurisdiction, this court under Article 226 of the Constitution can entertain the petition, notwithstanding the alternate remedy of an appeal under the aforementioned regulation The Commissioner of Customs became functus officio upon passing the order of adjudication dated 18.11.2013. It is not disputed by the learned counsel for respondent no.2 that the said respondent could have filed an appeal against the adjudication order, if it was dissatisfied or aggrieved by the order passed by the Commissioner of Customs. It appears that, respondent no.2, has not preferred an appeal - impugned order is set aside - Decided in favour of assessee.
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