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2012 (12) TMI 395 - CESTAT MUMBAIJurisdiction to adjudicate the matter - held that:- impugned show cause notice was assigned to the Commissioner of Customs (Import), Nhava Sheva for adjudication - impugned order passed by the Commissioner of Customs (Import), Nhava Sheva is without jurisdiction - vide F.No. S/V-30/Misc-300/2005-M-II dated 27.08.2009 the appointment of Shri K.K.Srivastava, Commissioner of Customs (Adjudication) has been withdrawn - prayer made by the learned AR cannot be accepted as there is no adjudicating authority appointed to adjudicate the impugned show cause notice - impugned order is set aside and the appeals are allowed.
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