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2017 (9) TMI 602 - HC - CustomsJurisdiction - penalty u/s 114 and 114AA of the CA, 1962 - natural justice - Held that: - The impugned order deals with details as to the manner of assumption of jurisdiction and why the adjudicating authority is arriving at the conclusions returned. Reasons are the link between the factual position and the conclusions drawn with regard thereto. The conclusions drawn are supported by reasoning given in the body of the impugned order. On a reading of the impugned order as aforesaid it cannot be said that the adjudicating authority had acted without jurisdiction in imposing penalty under Section 114 and 114AA of the Customs Act, 1962 - petition dismissed - decided against petitioner.
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