Section 179 Assistant Collector or Additional Collector Collector may issue jurisdiction only for the issue of acknowledgment of the ceiling of the Assistant Collector or Additional Collector due to the issuance of showcase notices or decision on the showcase notice by the Assistant Collector or Additional Collector. ? Use in accordance with the language of the Customs Officers Customs Act, 1969, 5 179, and there can be no deviation from any one or any other excuse, and if an order has been taken without action or qualification under it. Section 179 of the Customs Act, 1969, can be declared without the illegal, illegal and jurisdictional scheme of section 179 of the Customs Act, 1969, provided that the Deputy Collector has been granted such authority in the present case and such powers Was not given to anyone. The Assistant Collector or Additional Collector, even the corridor power may exercise only the officer with whom the designated jurisdiction has the original jurisdiction under Section 179 of the Customs Act, 1969, so the Additional Collector wrongly asserts The jurisdiction was accepted by issuing the showcase notice and the decision was allowed by the appeal to be illegal, illegal and without jurisdiction. The appellate tribunal held that the additional collector had jurisdiction over the showcase notice and jurisdiction for wrong reasons and that the collection of income tax money was not legal, valid and enforceable in all four corners of the department. Appellant was illegal, formally illegal, without any legal jurisdiction / authority and was also against the essential provisions of law, Additional yesterday