MEGHA SILK MILLS Vs. COMMISSIONER OF CUSTOMS, AHMEDABAD

JUDGEMENT

(1.) THESE two appeals are directed against Order -in -Appeal dated 22 -9 -2004 which upholds the Order -in -Original that imposes penalty on the appellant under Section 112(b) of Customs Act, 1962.

(2.) LEARNED advocate submits that the Order -in -Original has been passed against 6 assessees, out of whom main notices appeal has been allowed by the Tribunal in respect of the same order in appeal for want of jurisdiction of the office of the Commissioner of Customs, Ahmedabad. It is his submission that the current appellants are also beyond the jurisdiction of the office of the Commissioner of Customs, Ahmedabad.

(3.) LEARNED SDR reiterated findings of the lower authorities.