TMI Blog2005 (1) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... ng that the imports in this case were effected through Bombay Sea Port and assessment orders were made on the Bill of Entry filed by officers of Bombay Custom House and this show cause notice was subsequently been issued by the Collector of Customs (Preventive) and not by the proper officer of Bombay Custom House demanding duty and proposing further actions under the Customs Act and the fact that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion in the case of Canepo Textiles Pvt. Ltd. v. State of Haryana [1992 (84) STC 88] that in case where any one of two different officers having jurisdiction starts the assessment proceedings the other concurrent jurisdiction officer shall not be entitled to start the same the moment the officer who started the proceedings later on gets the information that the proceedings had already been started ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olding the show cause notice issued in this case, we would set aside the order of the adjudication and passed by the Collector of Customs (Prev.) and direct that the issues be determined after following the principles of natural justice by the jurisdictional Commissioner of Customs-in-charge of the group which had earlier assessed the Bill of Entry in question at Bombay Port. While adjudicating in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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