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2022 (6) TMI 60 - HC - CustomsSmuggling - Racket - reliability upon confessional statement - overwhelming evidence in the form of mobile phone calls made between the appellants and the other implicated persons who were involved in the smuggling racket - HELD THAT:- it is evident that the Central Board of Excise and Customs appointed the respective Commissioner of Central Excise (Adjudication) situated at Mumbai, Chennai, Delhi and Kolkata as Commissioner of Customs (Adjudication) for the purpose of adjudicating cases as assigned to them by the Central Board of Excise and Customs from time to time. It has emerged from the affidavit filed by the respondent, that the Central Board of Excise and Customs vide order dated 10.11.2006 transferred the files relating to the Show Cause Notice dated 24.08.2001 – i.e. the one in question, to the Commissioner of Customs (Adjudication) at Room No. 217, New Custom House. As explained in the aforesaid Affidavit filed on behalf of the respondents, Mr. Gurbans Singh – the Commissioner of Central Excise (Adjudication) had been duly vested with the power of Commissioner Customs (Adjudication), and was authorized to adjudicate the show cause notice as he was the incumbent of the said room/ office. Thus, it cannot be said that Mr. Gurbans singh did not have the jurisdiction or authority to adjudicate the show cause notice in question. Petition dismissed.
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