Law:

Section: 148,162,162(1),148(5)(6)

(a) Customs Act (IV of 1969)--- ---S.179---Power of adjudication---Assistant Collector or the Additional Collector---Authorities of---Issuance of show-cause notice/corrigendum of show-cause notice or adjudication upon the show-cause notice by the Assistant Collector or Additional Collector---Validity---In view of admitted position of monetary limit the jurisdiction could only be exercised by the Customs Officers according to language of 5.179 of the Customs Act, 1969, and no deviation could be made on one or any other pretext, and if the action had been taken or order had been passed without having the competency given under S.179 of the Customs Act, 1969, the same could be declared illegal, unlawful and without jurisdiction---Scheme of S.179 of the Customs Act, 1969 provided that the power was given to the Deputy Collector in this present case and such power was not vested with the Assistant Collector or the Additional Collector, even the corrigendum power could only be exercised by an officer who was designated with the original jurisdiction under the provision of S.179 of the Customs Act, 1969---Additional Collector therefore wrongly assumed the jurisdiction by issuing the show-cause notice through corrigendum and decision by him was illegal, un-lawful and without jurisdiction---Appeal was allowed and it was declared by the Appellate Tribunal that Additional Collector wrongly assumed the jurisdiction on the show-cause notice and over the corrigendum and the exercise of jurisdiction was not legal, justifiable and also not within the four corners of law---Department's action/procedure to recover the amount of Income Tax front the appellant's, was also illegal, void ab initio, without any legal jurisdiction/authority and the same was also against the mandatory provisions of law---Additional Collector wrongly assumed the jurisdiction, transgressed its authority, acted against the mandatory provision of law---Orders passed by the Additional Collector having been declared as null and void and were set aside, the show-cause notice and the corrigendum issued to the appellant's were vacated by the Appellate Tribunal. Khalid Saeed v. Shamim Rizwan 2003…