Pacific Export Vs. Commissioner of Customs

Pacific Export vs Commissioner of Customs

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Mar 10, 2005

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Citation: sooperkanoon.com/38401
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: S T S.S., T Anjaneyulu
Decided On: Mar 10, 2005
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Pacific Export

Respondent

Commissioner of Customs

Legal References

Reported In: (2005)(185)ELT147Tri(Mum.)bai

Excerpt

1. this matter was adjourned many times, on the request of the department, since the order impugned of cc (imports), mumbai who has adjudicated this case was beyond his jurisdiction was the preliminary point raised by the id. advocate for the appellants.2. inspite of repeated adjournments no orders, authority transferring the case to cce (import) new customs house mumbai have been produced.it is found that show cause notice dated 16-7-1997 was to be decided by the cc (jnpt) and issued by cc exports (mumbai) seeking to show cause notice to him. the order, was to be passed by cc (export). the order impugned herein passed without any jurisdiction with cc (imports) is set aside and the matters remitted to the appropriate authority with directions to rehear the appellants and decide afresh.

Full Judgment

1. This matter was adjourned many times, on the request of the Department, since the order impugned of CC (Imports), Mumbai who has adjudicated this case was beyond his jurisdiction was the preliminary point raised by the Id. advocate for the appellants.

2. Inspite of repeated adjournments no orders, authority transferring the case to CCE (Import) New Customs House Mumbai have been produced.

It is found that Show Cause Notice dated 16-7-1997 was to be decided by the CC (JNPT) and issued by CC Exports (Mumbai) seeking to Show Cause Notice to him. The order, was to be passed by CC (Export). The order impugned herein passed without any jurisdiction with CC (Imports) is set aside and the matters remitted to the appropriate authority with directions to rehear the appellants and decide afresh.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Pacific Export vs Commissioner of Customs Same Subject Service Tax Same Judge S T S.S., T Anjaneyulu