9911796707
TMI Blog2024 (7) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... . M. P. Nos. 17346, 17347, 17349, 17351 & 17355 of 2024 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... n only be to a subordinate authority. In this case, he contends that the appellate authority [i.e. the Commissioner of Customs (Appeals-II)] could not have remanded the matter either to the Commissioner of Customs, who is a coordinate authority, or the Principal Commissioner of Customs. The last contention is that proceedings are barred under Section 128(9)(b) of the Customs Act, and that no findi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion authorizes the Deputy Commissioner of Customs or the Assistant Commissioner of Customs to adjudicate matters where the duty involved is up to Rs.5 lakhs. If such duty is up to Rs.50 lakhs, the Additional Commissioner of Customs and the Joint Commissioner of Customs are authorized. Only the Principal Commissioner of Customs and the Commissioner of Customs are authorized to make the assessment w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ho qualifies as adjudicating authority. Such adjudicating authority means a person competent to pass orders. On the facts of this case, in view of the jurisdictional objection, which was accepted by the appellate authority, remand could not have been made to the original authority. Therefore, the contention that the remand could not have been made to the proper officer is rejected as untenable. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. However, this order will not stand in the way of the petitioner presenting a statutory appeal. Since the challenge to the show cause notice is contingent on succeeding in the challenge to the remand order, such challenge also fails. 7. The writ petitions are dismissed on the above terms. There shall be no order as to costs. Consequently, the connected miscellaneous petitions are also closed. X X X X Extracts X X X X X X X X Extracts X X X X
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