CUSTOMS APPEAL NO.338 AND 339 OF 2002, DECIDED ON 22ND OCTOBER, 2003. versus CUSTOMS APPEAL NO.338 AND 339 OF 2002, DECIDED ON 22ND OCTOBER, 2003.
Sections 156 (1) CLS 9 and 14 Section R 448 (1) / 2000, dated 1 7 2 000, CL 2 (d) Criminal conviction Adjusting the criminal proceedings of the criminal namely, Zinc Dust from India Performed by the officer. The Collectorate of Customs, Sales Tax and Central Excise (Adjustment) Accuracy Order was approved by the Deputy Collector (Adjustment), which was a clear violation of Sector RO 448 (1) / 2000, issued by the Central Board of Revenue, 1. 7 2000 The preliminary rule was that if the prerequisites for the exercise of jurisdiction were not fulfilled by a court, tribunal or authority, then the whole proceeding became invalid and the jurisdiction was invalid. Any order in the appeal or review was uniformly approved in continuation of these proceedings. An illegal proceeding was encountered and the order (judicial decision) passed by the deputy collector without jurisdiction was without jurisdiction, the appeal tribunal set aside the order and the appeal was granted.
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