2018 (4) TMI 686

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..... ondent. P.C.: 1. Rejoinder affidavit taken on record. 2 After hearing both the sides, we do not see how we can compel the Respondent to issue an order of provisional release of the goods. 3 The Petitioners are aware that goods are kept under hold. The goods are covered by two Bills of Entry dated 25th and 31st of May 2017. 4 It is now stated that after examination of the goods on 03.08.2017 a .....

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..... t the Competent Authority is automatically denuded of its power and Authority in law to adjudicate the show cause notice. All that would happen is that he will be obliged to render a finding on this preliminary objection of jurisdiction. If he has jurisdiction to decide the matter, then the law also enables him to rule on the point of his own jurisdiction. Given, the fact that the Petitioners have .....

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