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TMI Blog2019 (10) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... A/86431-86439/2019 X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, the demand was confirmed on M/s Divya Enterprises and penalties imposed on other notices under Section 114(i) of the Customs Act, 1962. 3. Learned Advocate Shri J.C. Patel appearing for the appellant Mukesh Nagaindas Vora has raised a preliminary objection relating to jurisdiction of the DRI officers to issue show-cause notice under Rules 16 and 16A of the Customs and Central Excise Duties D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating to duty Drawback is bad in law. 4. Per contra, learned AR for the Revenue submits that since the issue of jurisdiction has not been raised by the appellant before the adjudicating Commissioner, therefore, the same was not examined, hence the matter may be remanded to the adjudicating authority to consider the same and decide the issue. 5. In his rejoinder, the learned Advocates for the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f law laid down in Nylex Traders' case following the judgment of Hon'ble Supreme Court in the case of Commissioner of Sales Tax Vs. Sarjoo Prasad Ram Kumar - (1976) 37 STC 533 (SC), the issue of jurisdiction can be raised at any stage of the proceedings. This Tribunal observed as follows: - "6. In the instant case, it is true that the appellants namely M/s. Nylex Traders and Shri C.D. Shah h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s issue has been claimed to have been considered and decided by this Tribunal in Hem Chand Gupta & Sons' case (supra). In these circumstances, it is proper and appropriate at this stage to remand the matter to the adjudicating authority to consider the issue of jurisdiction and decide the case accordingly. All issues are kept open. Appeals are allowed by way of remand. (Dictated and pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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