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2019 (12) TMI 299 - BOMBAY HIGH COURTJurisdiction - power to issue SCN - the petitioner had raised an issue of jurisdiction before the Commissioner of Customs (Import), Mumbai, who issued notice and thereafter, adjudicated on this matter - HELD THAT:- The decisions of the Tribunal, namely COSMO FERRITES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH [2014 (12) TMI 116 - CESTAT NEW DELHI] and SAMTEL COLOR LTD. VERSUS COLLECTOR OF CENTRAL EXCISE, MEERUT [2000 (4) TMI 112 - CEGAT, COURT NO. II, NEW DELHI], on the issue of jurisdiction, were clearly cited before the Commissioner of Customs (Import), Mumbai. In fact, there is reference to such decisions in the impugned order in original. However, without considering such decisions or the import of such decisions, the objection relating to the jurisdiction, has been disposed off, merely by observing that this is a case of mis-declaration and therefore, the authorities will have jurisdiction over the matter. Since, this is an issue, which goes to the root of the jurisdiction, it will not be appropriate to relegate the petitioner to alternate remedy. Besides, we find that there is virtually no consideration as such, of the objection as to the jurisdiction, in the present case. Matter remanded to the Commissioner of Customs (Import), Mumbai to re-consider the objection as to the jurisdiction, as raised by the petitioner - petition allowed by way of remand.
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